问题如下:
The impairment of intangible assets with finite lives affects:
选项:
A.the balance sheet but not the income statement.
B.the income statement but not the balance sheet.
C.both the balance sheet and the income statement.
解释:
C is correct.
The carrying amount of the asset on the balance sheet is reduced by the amount of the impairment loss, and the impairment loss is reported on the income statement.
老师 无形资产的减值时记在I/S还是OCI里?