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chensy · 2018年10月02日

问一道题:NO.PZ2017102901000060 [ CFA I ]A为什么不对啊

问题如下图:

    

选项:

A.

B.

C.

解释:


B肯定不对,C既然没有说是infinite还是finite就说要披露应该也不对啊。

但确实useful lives是应该说清的吧?

1 个答案

品职辅导员_小明 · 2018年10月03日

这一题没有说是indefinite,只说了是无形资产。这里的意思是,如果有摊销就要disclose

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