if the Assets is abandoned, depreciation is still needed ?

问题如下：

Which of the following statement about the classification of long-lived assets is most appropriate?

选项：

A.

Long-lived assets can cease to be depreciated when the firm's management decides to dispose the assets by sale.

B.

Long-lived assets can cease to be depreciated when the firm's management decides to dispose the assets by abandonment.

C.

Long-lived assets can cease to be depreciated when the firm's management decides to dispose the assets by exchange for another asset.

解释：

A is correct.

Under both IFRS and U.S. GAAP, Long-lived assets can cease to be depreciated when the firm's management decides to dispose the assets by sale.

考点： 资产折旧

IFRS和US GAAP允许，当公司管理层决定处置某项资产，该资产可以中止折旧。

B和C都是归类为held for use until disposal，既然继续使用，就需要有折旧费用，所以是错的.