问题如下图:
indefinited的长期资产不是不计amortization吗?
选项:
A.
B.
C.
解释:
NO.PZ2017102901000060 问题如下 Whiof the following is a requirefinancistatement sclosure for long-liveintangible assets unr US GAAP? A.The useful lives of assets B.The reversof impairment losses C.Estimateamortization expense for the next five fiscyears C is correct.Unr US GAAP, companies are requireto sclose the estimateamortization expense for the next five fiscyears. Unr US GAAP, there is no reversof impairment losses. sclosure of the useful lives—finite or infinite anaitionrelatetails—is requireunr IFRS. 请问我可以这样理解吗美国准则下需披露5年内摊销的费用,不需要披露使用年限
NO.PZ2017102901000060 The reversof impairment losses Estimateamortization expense for the next five fiscyears C is correct. Unr US GAAP, companies are requireto sclose the estimateamortization expense for the next five fiscyears. Unr US GAAP, there is no reversof impairment losses. sclosure of the useful lives—finite or infinite anaitionrelatetails—is requireunr IFRS.老师,您好。这道题A不是一种对折旧摊销的会计估计吗?理应在footnotes里披露呀。为什么不需要披露呢?为什么A错误呢?
NO.PZ2017102901000060问题如下Whiof the following is a requirefinancistatement sclosure for long-liveintangible assets unr US GAAP? A.The useful lives of assets B.The reversof impairment losses C.Estimateamortization expense for the next five fiscyears C is correct.Unr US GAAP, companies are requireto sclose the estimateamortization expense for the next five fiscyears. Unr US GAAP, there is no reversof impairment losses. sclosure of the useful lives—finite or infinite anaitionrelatetails—is requireunr IFRS.视频里没讲过,可以就哪些内容需要sclose给个总结吗?这样好记住。
NO.PZ2017102901000060 The reversof impairment losses Estimateamortization expense for the next five fiscyears C is correct. Unr US GAAP, companies are requireto sclose the estimateamortization expense for the next five fiscyears. Unr US GAAP, there is no reversof impairment losses. sclosure of the useful lives—finite or infinite anaitionrelatetails—is requireunr IFRS.而revaluation mol是不考虑可用年限的。不知道这两句话对吗?
NO.PZ2017102901000060 这个知识点在讲义哪一页?