问题：Which of the following should be disclosed in the note to the financial statements for tangible non-current assets?
A. The market value of all assets classified as tangible non-current assets, whether they have been revalued or not
B. A reconciliation of the carrying amount of non-current assets at the beginning and end of the period
C. For revalued assets, the methods and significant assumptions applied in estimating the value
D. For revalued assets, the carrying amount of each class of assets that would have been included in the financial statements had the assets been carried at cost less depreciation
答案：The correct answers are:
A reconciliation of the carrying amount of non-current assets at the beginning and end of the period.
For revalued assets, the methods and significant assumptions applied in estimating the value.
For revalued assets, the carrying amount of each class of assets that would have been included in the financial statements had the assets been carried at cost less depreciation.
解析：IAS 16 does not require disclosure of the market value of all tangible non-current assets.
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