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30.16 Which of the following statements are correct?
1 All non-current assets must be depreciated.
2 lf property accounted for in accordance with I AS 16 Property， plant and equipment is revalued，the gain on revaluation is shown in the statement of profit or loss.
3 If a tangible non-current asset is revalued， all tangible assets of the same class should be revalued.
4 In a company's published statement of financial position， tangible assets and intangible assets must be shown separately.
A、1 and 2
B、2 and 3
C、3 and 4
D、1 and 4
答案：C
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