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