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
答案解析: