Blackboard A Remaining Time: 1 hour, 55 minutes, 25 seconds. Question Completion Status: Which of the following is NOT required to be disclosed for tangible non-current assets according to IAS 16 Property, plant and equipment? O Depreciation methods used and the total depreciation allocated for the period. O Related party for revaluation of assets. O For revalued assets, the effective date of the revaluation. * OA reconciliation of the carrying amount of non-current assets at the beginning and end of the period. QUESTION 4 Sales for the year is RM490,000; opening inventory is RM78,000 and purchases for the year is RM398,000. Sales are always made at cost plus 25%. The closing inventory is found to be RM54,000. Calculate the cost of inventory loss based on the information above. RM30,000 O RM84,000 O RM108,500 O RM54,500 QUESTION 5 Which of the following should be disclosed in the notes to the financial statements for intangible assets? OA reconciliation of the carrying amount at the beginning of the period only O The method of depreciation used O The net realisable value of any deferred development costs capitalised O The useful life of the assets