问题如下图：
选项：
A. 
B. 
C. 
解释：
疯了疯了。。。
课上何老师说disclose不是重点不用看
结果题库一堆这类题啊。。。考试这些都要考吗？有没有什么好的记忆方法或者规律呢
NO.PZ2018062004000170问题如下When it comes to the intangible assets of a company, whiof the following is not requireto sclosein the financistatements baseon IFRS?A.Fair value.B.Whether the useful lives are infinite or finiteC.Circumstances thcause the impairment loss or reversal.A is correct. Fair value is not requireto sclosebaseon IFRS.资产负债表上无形资产的金额不是公允价值计量的吗？
NO.PZ2018062004000170问题如下When it comes to the intangible assets of a company, whiof the following is not requireto sclosein the financistatements baseon IFRS?A.Fair value.B.Whether the useful lives are infinite or finiteC.Circumstances thcause the impairment loss or reversal.A is correct. Fair value is not requireto sclosebaseon IFRS.2024考纲有吗，讲义有吗
NO.PZ2018062004000170 问题如下 When it comes to the intangible assets of a company, whiof the following is not requireto sclosein the financistatements baseon IFRS? A.Fair value. B.Whether the useful lives are infinite or finite C.Circumstances thcause the impairment loss or reversal. A is correct. Fair value is not requireto sclosebaseon IFRS. 请问披露相关问题有什么记忆的逻辑方式？或者有整理好的有关于不同准则下的披露标准吗
NO.PZ2018062004000170 问题如下 When it comes to the intangible assets of a company, whiof the following is not requireto sclosein the financistatements baseon IFRS? A.Fair value. B.Whether the useful lives are infinite or finite C.Circumstances thcause the impairment loss or reversal. A is correct. Fair value is not requireto sclosebaseon IFRS. 做题目好像有很多这种考sclosure的题目，基本上碰到就做错
NO.PZ2018062004000170问题如下 When it comes to the intangible assets of a company, whiof the following is not requireto sclosein the financistatements baseon IFRS?A.Fair value.B.Whether the useful lives are infinite or finiteC.Circumstances thcause the impairment loss or reversal.A is correct. Fair value is not requireto sclosebaseon IFRS.资产已经入账了，公允价值不提现这个可以理解。但是B和C在financistatements的什么地方会提现呢?
