ابدأ بالتواصل مع الأشخاص وتبادل معارفك المهنية

أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.

متابعة

Which of the following statements is true regarding impairment of long-lived assets?

A. U.S. GAAP requires a one-step impairment test, and IFRS requires a two-step impairment test.

B. Both IFRS and U.S. GAAP permit reversal of an impairment loss in subsequent periods.

C. Both IFRS and U.S. GAAP prohibit reversal of an impairment loss in subsequent periods.

D. Under U.S. GAAP, but not IFRS, reversal of an impairment loss in subsequent periods is prohibited.

user-image
تم إضافة السؤال من قبل مستخدم محذوف‎
تاريخ النشر: 2015/04/08
Khifili Kottakkal, CFA
من قبل Khifili Kottakkal, CFA , Assistant Manager ( Financial Analysis) , Al Sayer Group Holding K.S.C.C

Option D is Correct  ..................................................................................................                                                                                                         

MOHAMMED  KHATER
من قبل MOHAMMED KHATER , Financial Accountant , الرياض

POINT  ................B.........................................

Iftikhar Hussain Shah
من قبل Iftikhar Hussain Shah , Senior Manager Audit & Assurance , Deloitte LLP

Option B is correct. Both IFRS and US GAP permit reversal of an impairent loss in subsequent periods.

مستخدم محذوف‎
من قبل مستخدم محذوف‎

Answer (D) is correct.

Under U.S. GAAP, but not IFRS, reversal of an impairment loss in subsequent periods is prohibited.

المزيد من الأسئلة المماثلة