单选题

An analyst is reviewing the property, plant, and equipment disclosure related to a company's warehouse. The company uses the International Financial Reporting Standards (IFRS) revaluation model. The analyst would least likely be able to determine:

A、 the carrying amount under the cost model.
B、 the original date of acquisition.
C、 how the fair value was obtained.

【正确答案】 B

【答案解析】

IFRS does not require disclosure of the original date of acquisition.