小可爱和大灰狼 · 2020年11月17日
问题如下：
According to IFRS, all of the following pieces of information about property, plant, and equipment must be disclosed in a company’s financial statements and footnotes except for:
选项：
A.useful lives.
B.acquisition dates.
C.amount of disposals.
解释：
B is correct.
IFRS do not require acquisition dates to be disclosed.
老师，这disclose的内容里面哪个amount of disposal ？
NO.PZ2016012101000169 问题如下 Accorng to IFRS, all of the following pieces of information about property, plant, anequipment must sclosein a company’s financistatements anfootnotes except for: A.useful lives. B.acquisition tes. C.amount of sposals. is correct.IFRS not require acquisition tes to sclose解析本题是考查结论记忆的题目。题目问，根据IFRS，关于PPE的、必须要在财报和附注中披露的信息【不包括】下列哪项。国际准则要求披露资产的使用年限（A），处置金额也都可以在报表中找到（C）。国际准则不要求披露资产的购买日期。B入选。 请教老师那么GAAP下需要sclose吗？
acquisition tes. amount of sposals. is correct. IFRS not require acquisition tes to sclose前面还有一道题说useful year不需要在footnotes里，这要怎么区分啊
麻烦问下讲义哪页有提到？
为什么选择第二个选择呢？
