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C · 2021年04月26日

US GAAP难道会把其他两个也当做finite life吗

NO.PZ2018062004000155

问题如下:

Company TDC has 3 types of intangible assets:patent that will expire in 25 years; trademark that is purchased externally and permanently valid; goodwill. If company TDC follows IFRS, which of the assets is considered to have a finite life?

选项:

A.

Trademark.

B.

Patent.

C.

Goodwill.

解释:

B is correct.The 25-year patent is considered to be an intangible asset that has a finite useful life. The other two assets have no specific expiration date and their life is regarded as indefinite.

US GAAP难道会把其他两个也当做finite life吗

1 个答案

纠纠_品职答疑助手 · 2021年04月27日

嗨,从没放弃的小努力你好:


不会,这里US GAAP和IFRS是一样的。

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

Laremar · 2022年04月05日

如果US GAAP不会把其他两个也当做finite life。。。这道题有什么意义呢?

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