Under IFRS, disclosure for an investment property must include which of the following?

Question 11 options:

a)	For investment properties measured using the fair value model: additions during the period, net gains or losses, and transfers to and from inventories.

b)	For investment properties measured using the fair value model: whether fair values used were based on valuations by an independent valuator, useful lives of properties, and transfers to and from inventories.

c)	For investment properties measured using the cost model: the depreciation method used, the useful lives of the properties, depreciation, and net gains or losses from fair value adjustments.

d)	For investment properties measured using the fair value model: amounts recognized in profit or loss for rental income and direct operating expenses, useful lives of investment properties.