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Which of the Following Statements Is NOT Correct in Relation

Question 5

Multiple Choice

Which of the following statements is NOT correct in relation to disclosure of property, plant and equipment balances:


A) Paragraph 79 of IAS 16 contains disclosure that are encouraged, but not required in relation to property, plant and equipment.
B) An entity must disclose the useful life estimates for each class of assets.
C) A summary of movements in the revaluation surplus is required to be disclosed.
D) Information on assets carried at revalued amounts must be disclosed on an individual asset basis.

Correct Answer:

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