28 The impairment of intangible assets with finite lives affectA the balance sheet but not the income statement.B the income statement but not the balance sheet.C both the balance sheet and the income statement.28 C is correct. The carrying amount of the asset on the balance sheet is reduceby the amount of the impairment loss, and the impairment loss is reported onthe income statement.有形资产减值也是同时影响B/S和I/S这两张表吗？

standards里面有trade allocation这条吗？

23 MARU S.A. de C.V., a Mexican corporation that follows IFRS, has elected to use the revaluation model for its property, plant, and equipment. One of MARU’s machines was purchased for 2,500,000 Mexican pesos (MXN) at the beginning of the fiscal year ended 31 March 2010. As of 31 March 2010, the machine has a fair value of MXN 3,000,000. Should MARU show a profit for the revaluation of the machine? A Yes. B No, because this revaluation is recorded directly in equity. C No, because value increases resulting from revaluation can never be recog- nized as a profit 23 B is correct. In this case, the value increase brought about by the revaluation should be recorded directly in equity. “The reason is that under IFRS, an increase in value brought about by a revaluation can only be recognized as a profit to the extent that it reverses a revaluation decrease of the same asset previously recognized in the income statement”. The reason这句话是什么意思？

20 B is correct. Using the units-of-production method, depreciation expense amounts to Depreciation expense = 5,800,000 × (20,000/175,000) = 662,857 我的总结： 无形资产的units-of-production摊销计算cost per unit分母除以expected production during life of the assets（vs有形资产除以的是total productive capacity） 老师我想再深入理解一下原理，为啥无形资产和有形资产units-of-production的cost per unit分母除的不一样？

如图所示第一项是x1和Y1共同发生的概率，第二项是X1和Y2共同发生的概率，最后X1等俩项之和，我知道是这么算，但还是有疑问，为什么可以这么算，既非独立也非条件概率，就不用管Y1和Y2了吗

8 Under US GAAP, when assets are acquired in a business combination, goodwillmost likely arises from:A contractual or legal rights.B assets that can be separated from the acquired company.C assets that are neither tangible nor identifiable intangible assets8 C is correct. Under both International Financial Reporting Standards (IFRS)and US GAAP, if an item is acquired in a business combination and cannot berecognized as a tangible asset or identifiable intangible asset, it is recognized asgoodwill. Under US GAAP, assets arising from contractual or legal rights andassets that can be separated from the acquired company are recognized separately from goodwill.在美国准则下的这句话是什么意思？

这道题题干和解答都没太明白，没有讲解视频，麻烦老师讲一下呢

为什么这题的折旧费用不加上，但是教材里面有折旧费

这道题不应该先计算一下delta DTA 吗？为750。然后再与减值的数值进行对比？发现减值的数量大于delta DTA，故相当于income expense = taxpable -(750-120），income expense增加，earning降低？

Debt to equity和DTL有什么关联呢