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
A、1, 2 and 4 only
B、1 and 2 only
C、1, 2, 3 and 4
D、1, 3 and 4 only
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
A、1, 2 and 4 only
B、1 and 2 only
C、1, 2, 3 and 4
D、1, 3 and 4 only
【参考答案及解析】
The disclosure requirements in IAS 16 are comprehensive, particularly in relation to revaluedassets.
The disclosure requirements in IAS 16 are comprehensive, particularly in relation to revaluedassets.