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.
这个点上课的时候有讲到吗？感觉没有啊
