A选项对比之前好像是有形资产课后题，讲过美国准则下是cost model，所以会有摊销并要考虑可用年限

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：

The useful lives of assets

The reversal of impairment losses

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.

而revaluation model是不考虑可用年限的。不知道这两句话对吗？

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lynn_品职助教 · 2022年01月04日

嗨，从没放弃的小努力你好：

美国准则下是cost model，所以会有摊销并要考虑可用年限，这句是对的，但是不需要disclosure。

revaluation model可以不考虑可用年限，因为每年测试减值了，所以不需要对资产的可用年限做假设。

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A选项对比之前好像是有形资产课后题，讲过美国准则下是cost model，所以会有摊销并要考虑可用年限

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