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Basic Question 1 of 2
According to IFRS, which of the following pieces of information about property, plant, and equipment must be disclosed in a company's financial statements and footnotes?
II. The useful lives or, equivalently, the depreciation rate
III. The measurement bases
IV. The gross carrying amount and the accumulated depreciation at the beginning of the period
V. The gross carrying amount and the accumulated depreciation at the end of the period
I. The depreciation method
II. The useful lives or, equivalently, the depreciation rate
III. The measurement bases
IV. The gross carrying amount and the accumulated depreciation at the beginning of the period
V. The gross carrying amount and the accumulated depreciation at the end of the period
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I am using your study notes and I know of at least 5 other friends of mine who used it and passed the exam last Dec. Keep up your great work!
Barnes
Learning Outcome Statements
analyze and interpret financial statement disclosures regarding property, plant, and equipment and intangible assets
CFA® 2025 Level I Curriculum, Volume 2, Module 7.