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ACCA F3财务会计必会题：披露

高顿网校2015-10-29 18:08Yvonne.shen
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　　Question：Which of the following should be disclosed in the note to the financial statements for intangible assets?

　　A. The method of amortisation used

　　B. A reconciliation of the carrying amount at the beginning and end of the period

　　C. The useful life of the assets

　　D. The net realisable value of any deferred development costs capitalised

　　The correct answers are: The method of amortisation used, A reconciliation of the carrying amount at the beginning and end of the period and The useful life of the assets.

　　IAS 38 does not require the net realisable value of deferred development costs to be disclosed.

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