Read IAS 16.39 - "If an asset's carrying amount is increased as a result of a revaluation, the increase shall be recognised in other comprehensive income and accumulated in equity under the heading of revaluation surplus. However, the increase shall be recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss."
So you can debit the relevant asset account & credit an income account such as a revaluation surplus account. And when you prepare the income statement show this credited amount under other comprehensive income and also in show it separately in the equity statement.
