Financial Accounting - II

  What will be the accounting treatment of loss in the books of accounts of a company which arises from the revaluation of an asset?
Dr. Asset A/C
Cr. Revaluation A/C
Dr. Asset A/C
Cr. Accumulated Depreciation A/C
Dr. Asset A/C
Cr. Disposal of Asset A/C
Dr. Revaluation A/C
Cr. Asset A/C