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8.28号每日考场答案公布 题目解析

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admin 发表于 2014-8-29 14:27:27 | 显示全部楼层 |阅读模式
8.28号每日考场答案公布  题目解析

Which of the following should be disclosed for tangible non-current assets according to IAS 16 Property, plant and equipment?

Depreciation methods used and the total depreciation allocated for the period

A reconciliation of the carrying amount of non-current assets at the beginning and end of the period


For revalued assets, whether an independent valuer was involved in the valuation


For revalued assets, the effective date of the revaluation


A. Depreciation methods used and the total depreciation allocated for the period
B. A reconciliation of the carrying amount of non-current assets at the beginning and end of the period
C. For revalued assets, whether an independent valuer was involved in the valuation
D. For revalued assets, the effective date of the revaluation



正确答案:A,B,C,D

答案解析:
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