[单选题]17 Which of the following statements are correct?

(1) All non-current assets must be depreciated. (2) If goodwill is revalued, the revaluation surplus appears in the statement of changes in equity. (3) If a tangible non-current asset is revalued, all tangible assets of the same class should be revalued. (4) In a company’s published balance sheet, tangible assets and intangible assets must be shown separately.

正确答案 ：C

3 and 4

[单选题]10 Which of the following costs should be included in valuing inventories of finished goods held by a manufacturing

company, according to IAS2 Inventories? 1 Carriage inwards. 2 Carriage outwards. 3 Depreciation of factory plant. 4 Accounts department costs relating to wages for production employees.

正确答案 ：C

1, 3 and 4 only

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