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.
与本题无关，但想问下，为什么在USGAAP准则下规定需要披露accumulated dep和dep expengse ，而在IFRS下需要披露 useful life ，这两者的差异是出于什么考虑？怎么理解？
