NO.PZ2016012102000125
问题如下：
Footnotes provide further details about the information summarized in the financial statement. Which of the following information is unlikely to be found in the footnotes?
选项：
A.Accumulated depreciation of long-lived assets.
B.Carrying values of long-lived assets.
C.Average age of long-lived assets.
解释：
C is correct.
The average age can be given in other disclosures, rather than in the footnotes.
考点：财务报表披露内容
条文规定：平均年龄可以在其他披露中(other disclosures)给出，而不是在脚注中(footnotes)。
能否解释一下如何区分财报中内容应该在footnotes 还是disclosure
