问题如下图：
选项：
A. 
B. 
C. 
解释：
A, useful lives of assets不需要disclose吗？
Olive_品职助教 · 2019年08月07日
对于impairment losses，IFRS要求必须披露减值金额和回转的金额，而US GAAP是不允许减值回转的，所以可以直接排除B选项。
IFRS下，对于无形资产，必须要披露其使用寿命是否是有限的，如果是有限寿命的，就要披露使用年限、摊销方法、账面总价值、每年年初年末的累计摊销金额、损益表中的摊销费用和资产负债表年初年末的账面净值。如果是无限寿命，公司必须披露资产账面价值以及之所以是无限寿命的原因。
US GAAP下，公司必须披露资产的账面总价值、累计摊销额、当期摊销费用和预计接下来五年的摊销费用。所以选项C正确。Useful lives of asset是IFRS的披露要求，美国准则下没有这个要求，所以选项A不对。
NO.PZ2017102901000060 问题如下 Whiof the following is a requirefinancistatement sclosure for long-liveintangible assets unr US GAAP? A.The useful lives of assets B.The reversof impairment losses C.Estimateamortization expense for the next five fiscyears C is correct.Unr US GAAP, companies are requireto sclose the estimateamortization expense for the next five fiscyears. Unr US GAAP, there is no reversof impairment losses. sclosure of the useful lives—finite or infinite anaitionrelatetails—is requireunr IFRS. 请问我可以这样理解吗美国准则下需披露5年内摊销的费用，不需要披露使用年限
NO.PZ2017102901000060 The reversof impairment losses Estimateamortization expense for the next five fiscyears C is correct. Unr US GAAP, companies are requireto sclose the estimateamortization expense for the next five fiscyears. Unr US GAAP, there is no reversof impairment losses. sclosure of the useful lives—finite or infinite anaitionrelatetails—is requireunr IFRS.老师，您好。这道题A不是一种对折旧摊销的会计估计吗？理应在footnotes里披露呀。为什么不需要披露呢？为什么A错误呢？
NO.PZ2017102901000060问题如下Whiof the following is a requirefinancistatement sclosure for long-liveintangible assets unr US GAAP? A.The useful lives of assets B.The reversof impairment losses C.Estimateamortization expense for the next five fiscyears C is correct.Unr US GAAP, companies are requireto sclose the estimateamortization expense for the next five fiscyears. Unr US GAAP, there is no reversof impairment losses. sclosure of the useful lives—finite or infinite anaitionrelatetails—is requireunr IFRS.视频里没讲过，可以就哪些内容需要sclose给个总结吗？这样好记住。
NO.PZ2017102901000060 The reversof impairment losses Estimateamortization expense for the next five fiscyears C is correct. Unr US GAAP, companies are requireto sclose the estimateamortization expense for the next five fiscyears. Unr US GAAP, there is no reversof impairment losses. sclosure of the useful lives—finite or infinite anaitionrelatetails—is requireunr IFRS.而revaluation mol是不考虑可用年限的。不知道这两句话对吗？
NO.PZ2017102901000060 这个知识点在讲义哪一页？
