AASB 116 requires disclosure of a reconciliation of the carrying amount at the beginning and end of the period for depreciable assets.This reconciliation includes:

Question

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AASB 116 requires disclosure of a reconciliation of the carrying amount at the beginning and end of the period for depreciable assets. This reconciliation includes additions and disposals, and depreciation. Impairment gains recognised in the balance sheet are not included in this reconciliation. Therefore, the best choice is D, which includes additions and disposals and depreciation.

AASB 116 Requires Disclosure of a Reconciliation of the Carrying