NO.PZ2016012102000125
问题如下:
Footnotes provide further details about the information summarized in the financial statement. Which of the following information is unlikely to be found in the footnotes?
选项:
A.Accumulated depreciation of long-lived assets.
B.Carrying values of long-lived assets.
C.Average age of long-lived assets.
解释:
C is correct.
The average age can be given in other disclosures, rather than in the footnotes.
考点:财务报表披露内容
条文规定:平均年龄可以在其他披露中(other disclosures)给出,而不是在脚注中(footnotes)。
如题,A和B都有要求在FOOTNOTE里披露吗?麻烦老师截屏下PPT,好让我们再梳理下FOOTNOTE的具体内容,至于说的307页什么的,我真没找到,谢谢!