【单选题】In comparing U.S. GAAP and International Financial Reporting Standards (IFRS) with regard to a basis for measurement of a noncontrolling interest, which of the following is true?
A.
U.S. GAAP requires acquisition-date fair value measurement and IFRS requires the acquiree’s identifiable net asset fair value measurement.
B.
U.S. GAAP and IFRS both require acquisition-date fair value measurement.
C.
U.S. GAAP and IFRS both require the acquiree’s identifiable net asset fair value measurement.
D.
U.S. GAAP requires acquisition-date fair value measurement, but IFRS allows an option for acquisition-date fair value measurement.
E.
U.S. GAAP and IFRS both apportion goodwill to the parent only.
【单选题】是建立在现代科学技术全面发展的基础上,处于当代科学技术前沿,增强国防实力起先导作用的技术群支撑下所研发和改进武器。
【判断题】Both U.S. GAAP and IFRS prepare the same four basic financial statements.
【判断题】The same four basic financial statements are prepared by both U.S. GAAP and IFRS.
【单选题】作为植物之中的大科之一,禾本植物在单子叶植物之中仅次于()科。
【判断题】Both U.S. GAAP and IFRS do not require the use of accrual basis accounting.