A选项对比之前好像是有形资产课后题，讲过美国准则下是cost model，所以会有摊销并要考虑可用年限

NO.PZ2017102901000060

问题如下：

Which of the following is a required financial statement disclosure for long-lived intangible assets under US GAAP?

选项：

The useful lives of assets

The reversal of impairment losses

Estimated amortization expense for the next five fiscal years

解释：

C is correct.

Under US GAAP, companies are required to disclose the estimated amortization expense for the next five fiscal years. Under US GAAP, there is no reversal of impairment losses. Disclosure of the useful lives—finite or indefinite and additional related details—is required under IFRS.

而revaluation model是不考虑可用年限的。不知道这两句话对吗？

添加评论

1 个答案

lynn_品职助教 · 2022年01月04日

嗨，从没放弃的小努力你好：

美国准则下是cost model，所以会有摊销并要考虑可用年限，这句是对的，但是不需要disclosure。

revaluation model可以不考虑可用年限，因为每年测试减值了，所以不需要对资产的可用年限做假设。

----------------------------------------------
努力的时光都是限量版，加油！

添加评论

1
回答
0
关注
316
浏览

我要回答关注问题

相关问题

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

2023-02-03 08:37 1 · 回答

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？

2022-05-17 14:45 1 · 回答

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。

2022-04-22 00:01 1 · 回答

NO.PZ2017102901000060 这个知识点在讲义哪一页？

2021-10-04 15:38 2 · 回答

A选项对比之前好像是有形资产课后题，讲过美国准则下是cost model，所以会有摊销并要考虑可用年限

1 个答案

1

0

316

相关问题