单选题:Which of the following should be disclosed for tangible non

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:

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Which of the following statements are correct?1 IAS 16 Property, plant and equip

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