NO.PZ2016012102000125
问题如下：
Footnotes provide further details about the information summarized in the financial statement. Which of the following information is unlikely to be found in the footnotes?
选项：
A.Accumulated depreciation of long-lived assets.
B.Carrying values of long-lived assets.
C.Average age of long-lived assets.
解释：
C is correct.
The average age can be given in other disclosures, rather than in the footnotes.
考点：财务报表披露内容
条文规定：平均年龄可以在其他披露中(other disclosures)给出，而不是在脚注中(footnotes)。
如题，A和B都有要求在FOOTNOTE里披露吗？麻烦老师截屏下PPT，好让我们再梳理下FOOTNOTE的具体内容，至于说的307页什么的，我真没找到，谢谢！
