题目内容:
Which of the following should be disclosed for tangible non-current assets according to IAS 16 Property, p丨ant
andequipment?
1 Depreciation methods used and the total depreciation allocated for the period
2 A reconciliation of the carrying amount of non-current assets at the beginning and end of the period
3 For revalued assets, whether an independent valuer was involved in the valuation
4 For revalued assets, the effective date of the revaluation
A1, 2 and 4 only
B1 and 2 only
C1, 2, 3 and 4
D 1, 3 and 4 only
答案解析: