Which of the following should be disclosed for tangible non-current assets according to IAS 16 Property, plant and equipment? 1 Depreciation methods used and the total depreciation allocated for the period 2 A reconciliation of the carrying amount of non-current assets at the beginning and end of the period 3 For revalued assets, whether an independent valuer was involved in the valuation 4 For revalued assets, the effective date of the revaluation