Significant events and contingencies that may affect future operations不是在notes里吗？怎么又成MD&A里的了？

jonelli对不同的人给了不同的价格，涉嫌违反fair dealing吗？

这些都是怎么推导出来的

After reading the financial statements and footnotes of a company that follows IFRS, an analyst identified the following intangible assets: product patent expiring in 40 years; copyright with no expiration date; and goodwill acquired 2 years ago in a business combination. Which of these assets is an intangible asset with a finite useful life? A Product patent and copyright. B Only product patent. C Copyright and goodwill. 查看解析 上一题 下一题 正确答案B 您的答案B本题平均正确率：75% Intangible Assets难度：一般 推荐：      答案解析 A product patent with a defined expiration date is an intangible asset with a finite useful life. A copyright with no expiration date is an intangible asset with an indefinite useful life. Goodwill is no longer considered an intangible asset under IFRS and is considered to have an indefinite useful life. 请问： 1.商誉只在IFRS下不属于无形资产吗？GAAP呢? 2.商誉不记录在BS表中吗？

请问这个句子中的 that is below that of pefect。。。这里的that of 怎么理解？？？

为什么人的身高和PM2.5的值属于连续型随机变量呢？

Product patent and copyright应该都是有限useful life的无形资产吧

06.单选题 已收藏 标记 纠错 At the beginning of this year, Fairweather Corp. incurred $200,000 of research costs and $100,000 of development costs to create a new patent. The patent is expected to have a useful life of 40 years with no salvage value. Calculate the carrying value of the patent at the end of this year, assuming Fairweather follows U.S. GAAP. A $0. B $97,500. C $292,500. 查看解析 上一题 下一题 正确答案A 您的答案A本题平均正确率：52% Intangible Assets难度：一般 推荐：      答案解析 Under U.S. GAAP, research and development costs are expensed as incurred. Thus, the entire $300,000 of R&D is expensed this year. The result is a zero carrying value. 请问： 1.不是说在达到 技术可行 前费用化，可行后 资本化吗？这里没说 技术可行 的问题，为何直接确认 费用化了？ 2.技术可行 这个判断标准是指有形资产还是指无形 还是both？

Costs incurred for intangible assets are generally expensed when they are: A internally developed. B individually acquired. C acquired in a business combination. 查看解析 上一题 下一题 正确答案A 您的答案B本题平均正确率：70% Intangible Assets难度：一般 推荐：      答案解析 The costs to internally developd intangible assets are generally expensed when incurred. 请问：能否举个无形资产被内部研发的 实际中的例子？

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？