问题如下：
Based on IFRS, which of the following is not included in the required disclosure of the fair value model for investment property?
选项：
A. The useful lives of the assets.
B. The reconciliation between beginning and ending carrying amounts.
C. The determination of fair value.
解释：
A is correct. Under IFRS, the useful lives of the assets must be disclosed under the cost model. The reconciliation between beginning and ending carrying amounts, as well as the determination of fair value, are required to be disclosed under the fair value model.
老师好， b选项是什么意思呢
