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
A、1 and 3 only
B、1, 2, and 3 only
C、1,3 and 4
D、1,2, 3 and 4
A、1 and 3 only
B、1, 2, and 3 only
C、1,3 and 4
D、1,2, 3 and 4
【参考答案及解析】
The reconciliation should show the movement on the non-current asset balance and include thefollowing:• Additions• Disposals• Increases/decreases from revaluations• Reductions in carrying amount• Depreciation• Any other movements.
The reconciliation should show the movement on the non-current asset balance and include thefollowing:• Additions• Disposals• Increases/decreases from revaluations• Reductions in carrying amount• Depreciation• Any other movements.