PaisleyPPx · 2020年01月26日
问题如下：
Under US GAAP, which of the following is included in financial statement disclosure for the long-lived assets?
选项：
A.The revaluation surplus
B.The amount of reversal of impairment loss
C.An estimate of amortization expense for the next five years
解释：
C is correct. Under US GAAP, the revaluation model and reversals of impairment are not permitted.
老师 这道题目考察的知识点在哪里 好像不在这个小节里
NO.PZ2018062018000060 问题如下 Unr US GAAP, whiof the following is incluin financistatement sclosure for the long-liveassets? A.The revaluation surplus B.The amount of reversof impairment loss estimate of amortization expense for the next five years C is correct. Unr US GAAP, the revaluation mol anreversals of impairment are not permitte 与本题无关，但想问下，为什么在USGAAP准则下规定需要披露accumulatep和p expengse ，而在IFRS下需要披露 useful life ，这两者的差异是出于什么考虑？怎么理解？
NO.PZ2018062018000060问题如下 Unr US GAAP, whiof the following is incluin financistatement sclosure for the long-liveassets?A.The revaluation surplusB.The amount of reversof impairment loss estimate of amortization expense for the next five yearsC is correct. Unr US GAAP, the revaluation mol anreversals of impairment are not permitteC要sclose在哪？
答案是不是B？错了吧
