NO.PZ2016012102000189
问题如下：
Which of the following statement about the classification of long-lived assets is most appropriate?
选项：
A.Long-lived assets can cease to be depreciated when the firm's management decides to dispose the assets by sale.
B.Long-lived assets can cease to be depreciated when the firm's management decides to dispose the assets by abandonment.
C.Long-lived assets can cease to be depreciated when the firm's management decides to dispose the assets by exchange for another asset.
解释：
A is correct.
Under both IFRS and U.S. GAAP, Long-lived assets can cease to be depreciated when the firm's management decides to dispose the assets by sale.
考点： 资产折旧
IFRS和US GAAP允许，当公司管理层决定处置某项资产，该资产可以中止折旧。
B和C都是归类为held for use until disposal，既然继续使用，就需要有折旧费用，所以是错的.
abandon 是遗弃的意思，既然是decide to abandon ，应该不需要继续计提折旧了吧，abandon 这一条应该也是对的吧？请解惑，谢谢
