- CFA Exams
- CFA Level I Exam
- Topic 4. Financial Statement Analysis
- Learning Module 3. Analyzing Balance Sheets
- Subject 1. Intangible Assets
CFA Practice Question
Regarding the disclosure requirements for intangible assets, which piece of information is NOT required by IFRS?
B. The estimated amortization expense for the next five years
C. The amortization methods
A. The useful lives
B. The estimated amortization expense for the next five years
C. The amortization methods
Correct Answer: B
It is required by U.S. GAAP.
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