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