NO.PZ2016012101000170
问题如下:
According to IFRS, all of the following pieces of information about intangible assets must be disclosed in a company’s financial statements and footnotes except for:
选项:
A.fair value.
B.impairment loss.
C.amortization rate.
解释:
A is correct.
IFRS do not require fair value of intangible assets to be disclosed.
解析:本题是记忆性质的知识点。
题目问,根据IFRS,关于无形资产的、必须要在财报和附注中披露的信息【不包括】下列哪项。
Impairment loss需要披露,the useful lives (or, equivalently, the amortisation rate) used需要披露。选项BC不入选。
国际准则不要披露资产的fair value。
有关披露的全都做不对。有什么内在逻辑去记忆吗