CAF-1 · Chapter 3 · Question 12 of 15
Under IAS 16, which of the following is NOT a required disclosure for each class of PPE?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) A list of all employees operating the machinery.
Explanation
IAS 16 requires disclosure of depreciation methods, useful lives, and carrying amounts, but not the identities of operating employees.
More IAS 16 Property, Plant and Equipment MCQs
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