秀子 · 2020年02月23日
问题如下：
According to IFRS, all of the following pieces of information about intangible assets must be disclosed in a company’s financial statements and footnotes except for:
选项：
A.fair value.
B.impairment loss.
C.amortization rate.
解释：
A is correct.
IFRS do not require fair value of intangible assets to be disclosed.
老师， 此处课本里提到disclosure里又carrying value，那么carrying value是否等于fair value？
NO.PZ2016012101000170 问题如下 Accorng to IFRS, all of the following pieces of information about intangible assets must sclosein a company’s financistatements anfootnotes except for: A.fair value. B.impairment loss. C.amortization rate. is correct.IFRS not require fair value of intangible assets to sclose解析本题是记忆性质的知识点。题目问，根据IFRS，关于无形资产的、必须要在财报和附注中披露的信息【不包括】下列哪项。Impairment loss需要披露，the useful lives (or, equivalently, theamortisation rate) use要披露。BC不入选。国际准则不要披露资产的fairvalue。 有关披露的全都做不对。有什么内在逻辑去记忆吗
NO.PZ2016012101000170 impairment loss. amortization rate. A is correct. IFRS not require fair value of intangible assets to sclose 解析本题是记忆性质的知识点。 题目问，根据IFRS，关于无形资产的、必须要在财报和附注中披露的信息【不包括】下列哪项。 Impairment loss需要披露，the useful lives (or, equivalently, theamortisation rate) use要披露。BC不入选。 国际准则不要披露资产的fairvalue。 请问老师为什么国际准则不要求披露fair value，在讲义哪里能找到呢？谢谢您
问一道题：NO.PZ2016012101000170 [ CFA I ]
