Under IFRS, for each class of PP&E accounted for under the cost model, the following disclosures are required:

• The measurement bases and depreciation methods used.
• The useful lives or depreciation rates applied.
• The gross carrying amount and accumulated depreciation at the beginning and end of the period.
• A reconciliation of the carrying amount at the beginning and end of the period.

Additionally, disclosures about restrictions on title, pledges as security, and contractual agreements to acquire PP&E are necessary. Option B is correct because it includes the gross carrying amount and accumulated depreciation, which are mandatory under IFRS. Option A is incorrect as the remaining useful life is not required; instead, the estimated useful life or depreciation rate must be disclosed. Option C is incorrect because fair value disclosures are only required for PP&E accounted for under the revaluation model, not the cost model.