请问这道题的知识点在哪里

问题如下：

Q. Which of the following is a required financial statement disclosure for long-lived intangible assets under US GAAP?

选项：

A.The useful lives of assets B.The reversal of impairment losses C.Estimated amortization expense for the next five fiscal years

解释：

C is correct. Under US GAAP, companies are required to disclose the estimated amortization expense for the next five fiscal years. Under US GAAP, there is no reversal of impairment losses. Disclosure of the useful lives—finite or indefinite and additional related details—is required under IFRS.