王秋宇 · 2022年10月09日
NO.PZ2018062018000060
问题如下：
Under US GAAP, which of the following is included in financial statement disclosure for the long-lived assets?
选项：
A.
The revaluation surplus
B.
The amount of reversal of impairment loss
C.
An estimate of amortization expense for the next five years
解释：
C is correct. Under US GAAP, the revaluation model and reversals of impairment are not permitted.
C要disclose在哪？
NO.PZ2018062018000060 问题如下 Unr US GAAP, whiof the following is incluin financistatement sclosure for the long-liveassets? A.The revaluation surplus B.The amount of reversof impairment loss estimate of amortization expense for the next five years C is correct. Unr US GAAP, the revaluation mol anreversals of impairment are not permitte 与本题无关，但想问下，为什么在USGAAP准则下规定需要披露accumulatep和p expengse ，而在IFRS下需要披露 useful life ，这两者的差异是出于什么考虑？怎么理解？
老师 这道题目考察的知识点在哪里 好像不在这个小节里
答案是不是B？错了吧
