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acclimatise · 2025年06月27日

c是carrying value吧,什么是carring value?

NO.PZ2018062004000169

问题如下:

When it comes to the tangible assets of a company, which of the following is not required to be disclosed in the financial statements based on IFRS?

选项:

A.

Accumulated depreciation.

B.

Acquisition dates.

C.

Carring value.

解释:

B is correct. Acquisition dates is not required to be disclosed based on IFRS.

如题

1 个答案

王园圆_品职助教 · 2025年06月27日

同学你好,是的,C应该是写错了,carrying value就是一个资产或者负债的历史入账价值,减去累计折旧,摊销,减值损失,减值准备以后剩下的净值