lanlanlanlan · 2023年06月06日
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.
请问披露相关问题有什么记忆的逻辑方式？或者有整理好的有关于不同准则下的披露标准吗
lynn_品职助教 · 2023年06月07日
嗨，努力学习的PZer你好：
请问披露相关问题有什么记忆的逻辑方式？或者有整理好的有关于不同准则下的披露标准吗
没有什么逻辑，协会也不会考察不同准则下的区别那么细，这是一个很小众的考点，本来偏的题目出的概率是比较小的，但是现在机考是题库中抽题，无法预判了，不过幸好这个知识点很简单，咱们看一下就可以记住了，具体的在基础班讲义306-307页。
本题B和C属于和性资产计量规则相关的必须披露给投资者的信息，一般会在财务报表中的附注里针对无形资产那一项作的专门的附注中明确体现
而A选项，如果该无形资产是以历史成本入账并进行后续计量的，那其公允价值则不是必须披露的内容
----------------------------------------------加油吧，让我们一起遇见更好的自己！
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