NO.PZ2017102901000060
问题如下：
Which of the following is a required financial statement disclosure for long-lived intangible assets under US GAAP?
选项：
A. The useful lives of assets
B. The reversal of impairment losses
C. Estimated amortization expense for the next five fiscal years
解释：
C is correct.
Under US GAAP, companies are required to disclose the estimated amortization expense for the next five fiscal years. Under US GAAP, there is no reversal of impairment losses. Disclosure of the useful lives—finite or indefinite and additional related details—is required under IFRS.
老师，您好。这道题A选项不是一种对折旧摊销的会计估计吗？理应在footnotes里披露呀。为什么不需要披露呢？为什么A选项错误呢？
