问题如下图：
选项：
A. 
B. 
C. 
解释：
derecognition这部分没提到本题内容啊…
bc两种都要abandon或者exchange了，难道还不停止depreciation吗…
品职辅导员_小明 · 2018年11月28日
一级财务知识点本来就很多也很散，做题也是一个补充的过程，这一题当结论记一下就可以
Long-lived assets to be disposed of other than by a sale (e.g., abandoned, exchanged for another asset, or distributed to owners in a spin-off) are classified as held for use until disposal.
因为只有公司决定把长期资产卖掉，才可以停止折旧
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
NO.PZ2016012102000189 问题如下 Whiof the following statement about the classification of long-liveassets is most appropriate? A.Long-liveassets ccease to preciatewhen the firm's management cis to spose the assets sale. B.Long-liveassets ccease to preciatewhen the firm's management cis to spose the assets abannment. C.Long-liveassets ccease to preciatewhen the firm's management cis to spose the assets exchange for another asset. A is correct.Unr both IFRS anU.S. GAAP, Long-liveassets ccease to preciatewhen the firm's management cis to spose the assets 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helfor use until sposal，既然继续使用，就需要有折旧费用，所以是错的. 这个点上课的时候有讲到吗？感觉没有啊
NO.PZ2016012102000189 问题如下 Whiof the following statement about the classification of long-liveassets is most appropriate? A.Long-liveassets ccease to preciatewhen the firm's management cis to spose the assets sale. B.Long-liveassets ccease to preciatewhen the firm's management cis to spose the assets abannment. C.Long-liveassets ccease to preciatewhen the firm's management cis to spose the assets exchange for another asset. A is correct.Unr both IFRS anU.S. GAAP, Long-liveassets ccease to preciatewhen the firm's management cis to spose the assets 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helfor use until sposal，既然继续使用，就需要有折旧费用，所以是错的. abann 是遗弃的意思，既然是ci to abann ，应该不需要继续计提折旧了吧，abann 这一条应该也是对的吧？请解惑，谢谢
看了之前的答案还是没懂b和c为啥还要继续折旧？abann和exchange之后长期资产都从我的资产负债表上recognition了还要怎么折旧？
这里不明白， 为什么决定sale掉就不用再计提折旧了呢？ 如果今天决定要卖掉这个资产，也不是马上能卖出去的啊， 如果要一年后才卖出，这一年都不用折旧了吗？ 然后abanne 这份资产我都决定抛弃不要了不使用了，为什么还会有折旧呢？ 根据讲义316页关于long-liveasset is abanne说明， carrying value is removefrom the b/s了， 所以应该是没用折旧才对呀。 我选的答案是b。