问题如下:
Under US GAAP, which of the following is included in financial statement disclosure for the long-lived assets?
选项:
A.The revaluation surplus
B.The amount of reversal of impairment loss
C.An estimate of amortization expense for the next five years
解释:
C is correct. Under US GAAP, the revaluation model and reversals of impairment are not permitted.
老师 这道题目考察的知识点在哪里 好像不在这个小节里