单选题:Which of the following should be included in the reconciliation of the carrying

题目内容:

Which of the following should be included in the reconciliation of the carrying amount of tangible non- current assets at the

beginning and end of the accounting period?

1 Additions

2Disposals

3 Depreciation

4 Increases/decreases from revaluations

A1 and 3  only

B1, 2, and 3 only

C1,3 and 4 

D1,2, 3 and 4

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

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