题目内容：
Which of the following statements are correct?
1 IAS 16 Property, plant and equipment requires entities to disclose the purchase date of each asset.
2 The carrying amount of a non-current asset is the cost or valuation of that asset less accumulated depreciation.
3 IAS 16 Property, plant and equipment permits entities to make a transfer from the revaluation surplus to retained earnings
for excess depreciation on revalued assets.
4 Once decided, the useful life of a non-current asset should not be changed.
A1, 2 and 3
B2 and 3 only
C2 and 4 only
D1, 2 and 4 only
答案解析：