1.【答案】D。
解析：IAS 16 does not require the purchase date of each asset to be disclosed. The carrying amount of an asset = cost/valuation – accumulated depreciation. The useful life of an asset is determined upon acquisition and should be reviewed at least annually and depreciation rates adjusted for the current and future periods if expectations vary significantly from the original estimates. When an asset is revalued, IAS 16 permits entities to make a transfer from the revaluation surplus to retained earnings of the excess depreciation arising due to the revaluation.
知识点：Definition/Recognition/measurement of property, plant and equipment
2.【答案】C。
解析：The disclosure requirements in IAS 16 are comprehensive, particularly in relation to revalued assets.
知识点：Disclosure in financial statements
