31 According to IFRS, all of the following pieces of information about intangible assets must be disclosed in a company’s financial statements and footnotes except for: A fair value. B impairment loss. C amortization rate. 31 A is correct. IFRS do not require fair value of intangible assets to be disclosed. 关于long-lived assets折旧摊销和减值、Investment property需要披露哪些有总结吗？基础课没有讲，但是课后题有很多道有涉及

29 The gain or loss on a sale of a long-lived asset to which the revaluation model has been applied is most likely calculated using sales proceeds less: A carrying amount. B carrying amount adjusted for impairment. C historical cost net of accumulated depreciation. 29 A is correct. The gain or loss on the sale of long-lived assets is computed as the sales proceeds minus the carrying amount of the asset at the time of sale. This is true under the cost and revaluation models of reporting long-lived assets. In the absence of impairment losses, under the cost model, the carrying amount will equal historical cost net of accumulated depreciation. 这一题有点和减值搞混了，IFRS下Revaluation model减值是carrying amount减去recoverable amount, gain or loss是sales proceeds减去carrying amount，如果一个设备发生减值之后，再把它卖掉，产生的gain or loss就是sales proceeds减去现在的carrying value（减值之后的carrying value，也就是减值之前的carrying value-recoverable amount），我的理解对吗？

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

老师，temporal method下，exposure=monetary asset- monetary liability，为了让exposure降低，不是应该让monetary asset减小，monetary liability 增加。即选项B，发行债券，然后买fixed asset吗，这样monetary asset不变，但monetary liability增加了，进而exposure降低。答案为什么选A呢

请教老师，固定换固定的ccs pricing，分别用floating rate定fixed rate，这样定出来的固定利率是不是就没有套利空间，是公允的？为什么呢？

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？