问题如下：
Under IFRS, what must be disclosed under the cost model of valuation for investment properties?
选项：
A. Useful lives
B. The method for determining fair value
C. Reconciliation between beginning and ending carrying amounts of investment property
解释：
A is correct.
Under IFRS, when using the cost model for its investment properties, a company must disclose useful lives. The method for determining fair value, as well as reconciliation between beginning and ending carrying amounts of investment property, is a required disclosure when the fair value model is used.
请问c是什么意思？……谢谢