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| Which of the following must be disclosed for a revalued tangible non-current asset? (1) Whether an independent valuer was used (2) The qualifications and experience of the valuer (3) The basis used to revalue the assets (4) A comparison of the depreciation charge based on revalued amount and cost. A 1,2 and 3 B 2,3 and 4 C 1 and 3 D 2 and 4 |
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