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assets-IAS38

Bắt đầu vào lúc Thứ tư, 10 Tháng mười một 2021, 3:39 PM
State Finished
Kết thúc lúc Thứ tư, 10 Tháng mười một 2021, 3:53 PM
Thời gian thực hiện 13 phút 38 giây
Điểm 10,00 out of 10,00 (100%)

Câu Hỏi 1 Hoàn thành Đạt điểm 1,00 trên 1,00

An exclusive 20-year right to manufacture a product or use a process is a: 

Select one:
a. Copyright.
b. Patent.
c. Franchise.
d. Trademark.

Câu Hỏi 2 Hoàn thành Đạt điểm 1,00 trên 1,00

The legal life of a patent is generally: 

Select one:
a. Forty years.
b. Twenty years.
c. Indefinite.
d. Life of the inventor plus fifty years.

Câu Hỏi 3 Hoàn thành Đạt điểm 1,00 trên 1,00

Under International Financial Reporting Standards, research expenditures are:

Select one:
a. Capitalized if certain criteria are met.
b. Expensed in the period they are determined to be unsuccessful.
c. Expensed in the period incurred.
d. Expensed if unsuccessful, capitalized if successful.
Câu Hỏi 4 Hoàn thành Đạt điểm 1,00 trên 1,00

Impairment testing is conducted annually for both limited–life and indefinite-life intangible assets.

a. False
b. True

Câu Hỏi 5 Hoàn thành Đạt điểm 1,00 trên 1,00

According to IAS 38 Intangible assets, which of the following are intangible non-current assets in the accounts of Ita Co? 1. A patent
for a new glue purchased for $20,000 by Ita Co; 2. Development costs capitalized in accordance with IAS 38; 3. A licence to
broadcast a television series, purchased by Ita Co for $150,000; 4. A state of the art factory purchased by Ita Co for $1.5 million.

Select one:
a. 2, 3 and 4

b. 1, 2 and 3

c. 1 and 3

d. 2 and 4

Câu Hỏi 6 Hoàn thành Đạt điểm 1,00 trên 1,00

Mini Corp. acquires a patent from Maxi Co. in exchange for 2,500 shares of Mini Corp.’s €5 par value ordinary shares and €85,000
cash. When the patent was initially issued to Maxi Co., Mini Corp.’s shares were selling at €7.50 per share. When Mini Corp.
acquired the patent, its shares were selling for €9 a share. Mini Corp. should record the patent at what amount?

a. €107,500 (2.500 shares x 9/per share) + 85.000

b. €97,500
c. €85,000
d. €103,750

Câu Hỏi 7 Hoàn thành Đạt điểm 1,00 trên 1,00

According to IAS 38 Intangible assets, which of the following statements about research and development expenditure are correct?
1.Research expenditure, other than capital expenditure on research facilties, should be recognised as an expense as incurred; 2.In
deciding whether development expenditure qualifies to be regconised as an asset, it is necessary to consider whether there will be
adequate finance available to complete the project; 3.Development expenditure regconised as an asset must be amortised over a
period not exceeding five years.
Resources to complete the development
Select one:
a. 2, 3
b. 1, 2, 3
c. 1, 2
d. 1,3
Câu Hỏi 8 Hoàn thành Đạt điểm 1,00 trên 1,00

Goodwill is:

Select one:
a. Amortized over the greater of its estimated life or forty years.
b. The excess of the fair value of a business over the fair value of all net identifiable assets.
c. Only recorded by the seller of a business.
d. None of the above.

Câu Hỏi 9 Hoàn thành Đạt điểm 1,00 trên 1,00

Which of the following methods of amortization is normally used for intangible assets?

a. Units of production
b. Sum-of-the-years'-digits
c. Straight-line
d. Double-declining-balance

Câu Hỏi 10 Hoàn thành Đạt điểm 1,00 trên 1,00

Depreciation, depletion, and amortization:

Select one:
a. All of the above are correct.
b. Are all handled the same in arriving at taxable income.
c. All refer to the process of allocating the cost of long-term assets used in the business over future periods.
d. All generally utilize the same methods of cost allocation.

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