According to IFRS, all of the following pieces of information about property, plant, and equipment must be disclosed in a company's financial statements and footnotes except for:

a. useful lives.

b. acquisition dates.

c. amount of disposals

b. acquisition dates.

Explanation:

Property plant and equipment are non-current assets whose economic benefit is spread beyond several years.

The disclosure requirements in accordance with IAS 16 Property Plant and Equipment are:

1. Depreciation method used.

2. The depreciation rate used which may also be the useful life.

3. Gross carrying amount including opening and closing depreciation.

4. The underlying assumptions in computing the gross carrying amount

5. Reconciliation of opening carrying amount with the closing carrying amount for the period.

B. Acquisition Date

Explanation:

The International Financial Reporting Standards (IFRS) specifically IAS 16 speaks to the recognition, carrying amount, impairment losses recognition, depreciation and disclosure information on property, plant and equipment. Actually property, plant and equipment could also be known as fixed assets.

IFRS specifies that the useful lives of the Property, plant and equipment be disclosed since this is important in determining depreciation as well as carrying amount among others.

IFRS also specifies that the amounts of disposals be disclosed to better understand closing or salvage value of the asset.

However, IFRS does not specify the disclosure of the acquisition dates in the financial statements or the footnotes of the Company for Property, plant and equipment.