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lizzy233 · 2022年11月03日

老师 长期资产的disclose能总结一下吗

  1. CFA I
  2. FRA

NO.PZ2017102901000062

问题如下：

Under IFRS, what must be disclosed under the cost model of valuation for investment properties?

选项：

A.

Useful lives

B.

The method for determining fair value

C.

Reconciliation between beginning and ending carrying amounts of investment property

解释：

A is correct.

Under IFRS, when using the cost model for its investment properties, a company must disclose useful lives. The method for determining fair value, as well as reconciliation between beginning and ending carrying amounts of investment property, is a required disclosure when the fair value model is used.

IFRS需要disclose：useful lives

US GAAP需要disclose An estimate of amortization expense


还有什么？

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1 个答案

王园圆_品职助教 · 2022年11月06日

嗨，爱思考的PZer你好：


同学你好，请看以下讲义截图，所有的长期资产，包括investment property在内的披露内容，以下两页截图都有哦



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NO.PZ2017102901000062问题如下Unr IFRS, whmust scloseunr the cost mol of valuation for investment properties? A.Useful lives B.The methofor termining fair value C.Reconciliation between beginning anenng carrying amounts of investment property A is correct.Unr IFRS, when using the cost mol for its investment properties, a company must sclose useful lives. The methofor termining fair value, well reconciliation between beginning anenng carrying amounts of investment property, is a requiresclosure when the fair value mol is use如题

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