考试一次通过 · 2024年01月02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.
2024考纲有吗，讲义有吗
NO.PZ2018062004000170问题如下When it comes to the intangible assets of a company, whiof the following is not requireto sclosein the financistatements baseon IFRS?A.Fair value.B.Whether the useful lives are infinite or finiteC.Circumstances thcause the impairment loss or reversal.A is correct. Fair value is not requireto sclosebaseon IFRS.资产负债表上无形资产的金额不是公允价值计量的吗？
NO.PZ2018062004000170 问题如下 When it comes to the intangible assets of a company, whiof the following is not requireto sclosein the financistatements baseon IFRS? A.Fair value. B.Whether the useful lives are infinite or finite C.Circumstances thcause the impairment loss or reversal. A is correct. Fair value is not requireto sclosebaseon IFRS. 请问披露相关问题有什么记忆的逻辑方式？或者有整理好的有关于不同准则下的披露标准吗
NO.PZ2018062004000170 问题如下 When it comes to the intangible assets of a company, whiof the following is not requireto sclosein the financistatements baseon IFRS? A.Fair value. B.Whether the useful lives are infinite or finite C.Circumstances thcause the impairment loss or reversal. A is correct. Fair value is not requireto sclosebaseon IFRS. 做题目好像有很多这种考sclosure的题目，基本上碰到就做错
NO.PZ2018062004000170问题如下 When it comes to the intangible assets of a company, whiof the following is not requireto sclosein the financistatements baseon IFRS?A.Fair value.B.Whether the useful lives are infinite or finiteC.Circumstances thcause the impairment loss or reversal.A is correct. Fair value is not requireto sclosebaseon 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financistatements的什么地方会提现呢?
