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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?

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 just wanted to share the good news that I passed CFA Level I!!! Thank you for your help - I think the online question bank helped cut the clutter and made a positive difference.
Edward Liu

Edward Liu

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.