问题如下:
The impairment of intangible assets with finite lives affects:
选项:
A.the balance sheet but not the income statement.
B.the income statement but not the balance sheet.
C.both the balance sheet and the income statement.
解释:
C is correct.
The carrying amount of the asset on the balance sheet is reduced by the amount of the impairment loss, and the impairment loss is reported on the income statement.
有限年份的无形资产不是仅摊销吗,为什么也可减值?