CERTYNEX IFRS ACADEMY

For each class of property, plant and equipment, which information must the financial statements disclose? (Select all that apply.)

A reconciliation of the carrying amount at the beginning and end of the period.

The measurement bases used for determining the gross carrying amount.

The market value of each individual asset, even under the cost model.

The names of the suppliers from whom the assets were acquired.

The depreciation methods and the useful lives or depreciation rates used.