NO.PZ2016012101000170
问题如下:
According to IFRS, all of the following pieces of information about intangible assets must be disclosed in a company’s financial statements and footnotes except for:
选项:
A. fair value.
B. impairment loss.
C. amortization rate.
解释:
A is correct.
IFRS do not require fair value of intangible assets to be disclosed.
解析:本题是记忆性质的知识点。
题目问,根据IFRS,关于无形资产的、必须要在财报和附注中披露的信息【不包括】下列哪项。
Impairment loss需要披露,the useful lives (or, equivalently, the amortisation rate) used需要披露。选项BC不入选。
国际准则不要披露资产的fair value。
请问老师为什么国际准则不要求披露fair value,在讲义哪里能找到呢?谢谢您