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22.7 Which of the fllowing should be disclosed in the note to the financial statements for tangible noncurrent assets?
1 The market value of all assets classified as tangible non-current assets, whether they have been revalued or not
2 A reconciliation of the carrying amount of non-current assets at the beginning and end of the period
3 For revalued assets, the methods and significant assumptions applied in estimating the value
4 For revalued assets, the carrying amount of each class of assets that would have been included in the financial statements had the assets been carried at cost less depreciation
A 1,2and3 only
B 2 and 3 only
C 2,3and4 only
D 2 only .
答案:C
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