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ruby5ltc · 2022年04月22日

视频里没讲过,可以就哪些内容需要disclose给个总结吗?这样好记住。

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.

视频里没讲过,可以就哪些内容需要disclose给个总结吗?这样好记住。

1 个答案

Kiko_品职助教 · 2022年04月22日

嗨,从没放弃的小努力你好:


讲了哦,基础班讲义308页。disclose本身就不是一个很重要的知识点,跟着老师上课讲解的内容走就行,再通过题目做一点补充即可。

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