[单选题]
Which TWO of the following statements are correct in accordance with InternationalFinancial Reporting Standards?(1) All non-current assets must be depreciated or amortised.(2) If a tangible non-current asset is revalued, all tangible assets of the same classshould be revalued.(3) In a company’s published statement of financial position, tangible assets andintangible assets must be shown separately.(4) An intangible asset should be recognised even if its cost cannot be measuredreliably.
A .1 and 2 only
B .1 amd 3 only
C .2 and 3 only
D .2 and 4 only
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