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CFA考试(Level Ⅰ) - 相关题库
单选题 编号:2692101
1. Which of the following statements about the role of depreciable lives and salvage values in the computation of depreciation expenses for financial reporting is most accurate?
  • A.The estimated useful life of the same depreciable asset should be the same regardless of which company owns the asset.
  • B.Companies are specifically required to disclose data about estimated salvage values in the footnotes to the financial statements.
  • C.Depreciable lives and salvage values are chosen by management and allow for the possibility of income manipulation.

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