138****5285
2021-02-16 17:51以下這個知識點在視頻里有嗎？ “Under IFRS, when using the cost model for its investment properties, a company must disclose useful lives. The method for determining fair value, as well as reconciliation between beginning and ending carrying amounts of investment property, is a required disclosure when the fair value model is used”
所屬：CFA Level I > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個回答
Sinny助教
2021-02-18 13:26
該回答已被題主采納
同學(xué)你好，這個涉及到的是信息的disclosure哦，關(guān)于這一部分考試考察的概率不大，因此課程當(dāng)中并沒有涉及這一部分的講解，如果有興趣的話可以看下原版書每一章節(jié)關(guān)于這一部分的介紹哦
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