NO.PZ2018062004000170
问题如下:
When it comes to the intangible assets of a company, which of the following is not required to be disclosed in the financial statements based on IFRS?
选项:
A.Fair value.
B.Whether the useful lives are indefinite or finite
C.Circumstances that cause the impairment loss or reversal.
解释:
A is correct. Fair value is not required to be disclosed based on IFRS.
做题目好像有很多这种考disclosure的题目,基本上碰到就做错