There are two statements marked as Assertion (A) and Reason (R). Mark your answer as per the codes provided below-
Assertion: Revaluation account and realisation account are the same.
Reasoning: We need to bring the value of assets and liabilities to their current values by preparing revaluation account otherwise the incoming partner may have an advantage/disadvantage because of the change in values.

Assertion (A) is not true but Reasoning (R) is correct.

Revaluation Account is credited with all increases in the value of assets and decrease in the value of liabilities. This account is debited with decrease in the of value of assets and increase in the value of liabilities. Revaluation account is made at the time of admission or retirement of partner. It is made at the time of admission of partner so that any new partner does not get any advantage or disadvantage. But realisation account is made at the time of dissolution of partnership firm.