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7.18 Which of the following should be disclosed for tangible non-current assets according to IAS 16 Property,plant and equipment?
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 1,2and4only
B 1 and 2 only
C 1, 2,3 and 4
D 1,3and4only
答案：C
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