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?

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

Correct Answer: I, II, III, IV and V

A reconciliation of the carrying amount at the beginning and end of the period must also be provided.