[单选题]
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 statement of financial position, tangible assets and intangible assets must be shown separately.
A .1 and 2 only
B .1 and 4 only
C .2 and 3 only
D .3 and 4 only
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