李同学2019-01-17 20:56:51
李同学Which of the following statements about indefinite-lived intangible assets is most accurate? A They are amortized on a straight-line basis over a period not to exceed 40 years. B They are reported on the balance sheet indefinitely. C They never appear on the balance sheet unless they are internally developed. 查看解析 上一题 下一题 正确答案B 您的答案C本题平均正确率：72% Intangible Assets难度：一般 推荐： 答案解析 Indefinite-lived intangible assets are not amortized; rather, they are reported on the balance sheet indefinitely unless they are impaired. 请问： 1.undentifiable asset就是indefinitely asset吗？ 2.这题是否能带入goodwill来想？
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Yan2019-01-18 10:08:38
Yan同学你好，undentifiable asset就是indefinitely asset吗？不是。undentifiable asset是不可识别的资产。indefinitely asset是无限期的资产
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2.这题是否能带入goodwill来想？
对于不可识别无限期的资产，我们是用减值测试。商誉也是用的这种非方法
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“They never appear on the balance sheet unless they are internally developed.”C的意思是想说：除非是内部研发的 否则不能报在BS表上 即只有内部研发的能报在BS表上，所以说反了？
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这和内部研不研发没关系，如果在确认的时候就确认是asset了，那么它一定是会出现在B/S
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