王秋宇 · 2022年10月09日
NO.PZ2018062004000170
问题如下：
When it comes to the intangible assets of a company, which of the following is not required to be disclosed in the financial statements based on IFRS?
选项：
A.
Fair value.
B.
Whether the useful lives are indefinite or finite
C.
Circumstances that cause the impairment loss or reversal.
解释：
A is correct. Fair value is not required to be disclosed based on IFRS.
资产已经入账了，公允价值不提现这个可以理解。但是B和C在financial statements的什么地方会提现呢?
王园圆_品职助教 · 2022年10月09日
嗨，努力学习的PZer你好：
同学你好，所谓财务报表，并不是仅指资产负债表，利润表和现金流量表的，而是还包含附注和其他信息的一份完整的报表。同学可以搜索一下美国上市公司标准的一份10K的样式就可以知道了
本题B和C属于和性资产计量规则相关的必须披露给投资者的信息，一般会在财务报表中的附注里针对无形资产那一项作的专门的附注中明确体现
而A选项，如果该无形资产是以历史成本入账并进行后续计量的，那其公允价值则不是必须披露的内容
----------------------------------------------就算太阳没有迎着我们而来，我们正在朝着它而去，加油！
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