xixi2022-04-09 17:53:22

32 Which of the following is a required financial statement disclosure for long lived intangible assets under US GAAP? A The useful lives of asset B The reversal of impairment losses C Estimated amortization expense for the next five fiscal year 32 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. 1)这一题A选项（useful lives of assets)不需要披露吗？ 2)B选项是只考虑了自用情况下不能回转吗？如果是出售的话是要披露reversal of impairment losses吗？ 3）C选项是对于长期无形资产都要披露next five year的摊销金额吗？