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Nyananandhi · 2021年10月04日

知识点在讲义哪一页？

  1. CFA I
  2. FRA

NO.PZ2017102901000060

问题如下：

Which of the following is a required financial statement disclosure for long-lived intangible assets under US GAAP?

选项：

A.

The useful lives of assets

B.

The reversal of impairment losses

C.

Estimated amortization expense for the next five fiscal years

解释：

C is correct.

Under US GAAP, companies are required to disclose the estimated amortization expense for the next five fiscal years. Under US GAAP, there is no reversal of impairment losses. Disclosure of the useful lives—finite or indefinite and additional related details—is required under IFRS.

这个知识点在讲义哪一页？

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2 个答案

Kiko_品职助教 · 2021年10月06日

嗨，爱思考的PZer你好：


因为看的版本有点差异。看下307，我这里把相关内容贴一下。

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

Kiko_品职助教 · 2021年10月04日

嗨，从没放弃的小努力你好：


基础班讲义309页，无形资产的披露。这个是概念性的知识点，记忆一下即可。

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

Nyananandhi · 2021年10月05日

309页讲的是investment property，没有找到这个内容

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NO.PZ2017102901000060 问题如下 Whiof the following is a requirefinancistatement sclosure for long-liveintangible assets unr US GAAP? A.The useful lives of assets B.The reversof impairment losses C.Estimateamortization expense for the next five fiscyears C is correct.Unr US GAAP, companies are requireto sclose the estimateamortization expense for the next five fiscyears. Unr US GAAP, there is no reversof impairment losses. sclosure of the useful lives—finite or infinite anaitionrelatetails—is requireunr IFRS. 请问我可以这样理解吗美国准则下需披露5年内摊销的费用，不需要披露使用年限

2023-02-03 08:37 1 · 回答

NO.PZ2017102901000060 The reversof impairment losses Estimateamortization expense for the next five fiscyears C is correct. Unr US GAAP, companies are requireto sclose the estimateamortization expense for the next five fiscyears. Unr US GAAP, there is no reversof impairment losses. sclosure of the useful lives—finite or infinite anaitionrelatetails—is requireunr IFRS.老师，您好。这道题A不是一种对折旧摊销的会计估计吗？理应在footnotes里披露呀。为什么不需要披露呢？为什么A错误呢？

2022-05-17 14:45 1 · 回答

NO.PZ2017102901000060问题如下Whiof the following is a requirefinancistatement sclosure for long-liveintangible assets unr US GAAP? A.The useful lives of assets B.The reversof impairment losses C.Estimateamortization expense for the next five fiscyears C is correct.Unr US GAAP, companies are requireto sclose the estimateamortization expense for the next five fiscyears. Unr US GAAP, there is no reversof impairment losses. sclosure of the useful lives—finite or infinite anaitionrelatetails—is requireunr IFRS.视频里没讲过，可以就哪些内容需要sclose给个总结吗？这样好记住。

2022-04-22 00:01 1 · 回答

NO.PZ2017102901000060 The reversof impairment losses Estimateamortization expense for the next five fiscyears C is correct. Unr US GAAP, companies are requireto sclose the estimateamortization expense for the next five fiscyears. Unr US GAAP, there is no reversof impairment losses. sclosure of the useful lives—finite or infinite anaitionrelatetails—is requireunr IFRS.而revaluation mol是不考虑可用年限的。不知道这两句话对吗？

2022-01-02 12:35 1 · 回答