Answer: the carrying amount under the cost model.

## Explanation Under the revaluation model for property, plant, and equipment (PP&E), companies must disclose: 1. **The effective date of the revaluation** - which would typically be close to the original acquisition date 2. **How fair value was determined** - whether by appraisal, market prices, or other valuation techniques 3. **The carrying amount that would have been recognized under the cost model** - this is NOT required to be disclosed According to IFRS and accounting standards, when a company uses the revaluation model, it must disclose: - The basis for determining fair value - The effective date of revaluation - Whether an independent valuer was involved - The revaluation surplus and any related movements However, companies are **not required** to disclose what the carrying amount would have been under the cost model. This is because once an entity chooses the revaluation model, it applies it consistently and doesn't need to maintain parallel cost model calculations for disclosure purposes. Therefore, the analyst would **least likely** be able to determine the carrying amount under the cost model, making option C the correct answer.

Author: LeetQuiz .