NO.PZ2018062018000060
问题如下:
Under US GAAP, which of the following is included in financial statement disclosure for the long-lived assets?
选项:
A.
The revaluation surplus
B.
The amount of reversal of impairment loss
C.
An estimate of amortization expense for the next five years
解释:
C is correct. Under US GAAP, the revaluation model and reversals of impairment are not permitted.
C要disclose在哪?