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Chuẩn mực chương 4 - Đoan
Chuẩn mực chương 4 - Đoan
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a.
has the future economic benefits
b.
arises from contractual or other legal rights, regardless of whether those rights are transferable or
separable from the entity or from other rights and obligations
c.
is separable
d.
is an essential part of an asset
e.
distinguish it from tangible asset
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Câu Hỏi 2
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Câu Hỏi 3
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If one intangible asset is exchanged for another, the cost of the intangible is measured at….
Select one:
a.
Book value
b.
Fair value
c.
Estimated value
d.
Present value
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Câu Hỏi 4
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a.
The copyright on a publication or article
b.
An acquired customer list
c.
Internet domain names
d.
A registered patent on a product
e.
Computer software
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Câu Hỏi 5
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IAS 38 shall be applied in accounting for all intangible asset except for financial asset
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Câu Hỏi 6
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Clever Co has incurred the following costs in the course of the year ended 30 June 20X9:
$378,000 training selected staff members to be ‘World Class Knowledge Holders’ (an internal
qualification which is believed to result in increased sales).
$61,000 acquiring patents.
$169,000advertising new products. The advertising is expected to result in a doubling of sales in the
coming year.
What amount should Clever Co capitalise as an intangible asset in respect of these items in the year
$61,000
ended 30 June 20X9? Trả lời
Câu Hỏi 7
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a.
to the Statement of Financial Position under “Revaluation Surplus”
b.
to the Income Statement under “Other Income”
c.
to Equity under “Revaluation Surplus”
d.
to the Income Statement under “Revaluation of Assets”
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Câu Hỏi 8
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Answer 1
Monet are money held and assets to be received in fixed or determinable amounts of money. Examples are cash, accounts receivable, and notes receiv
ary
assets
Answer 2
Intang is identifiable nonmonetary assets, without physical substance.
ible
assets
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Câu Hỏi 9
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Đặt cờ
a.
Customer lists
b.
Cash in bank
c.
Trademarks
d.
Software patents
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Câu Hỏi 10
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A new product was developed during the year. The expenditure totalled $1880000. of which
$950000. was incurred prior to 30 November 2008, the date on which it became clear that the
product was technically viable. The new product will be launched in the next four months and its
recoverable amount is estimated at $337000..
How much will be the development expenditure appearing in the statement of financial position?
The development expenditure appearing in the statement of financial position will be valued at Trả
$930,000
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Câu Hỏi 11
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Big Limited has spent $100,000 developing a software product, which is obsolete before it
reaches the market. May Big Limited recognise the $100,000 expense as an intangible
asset?
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Câu Hỏi 12
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a.
Lack of physical substance
b.
With physical substance
c.
Identifiable
d.
Monetary in nature
e.
Non-monetary in nature
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Câu Hỏi 13
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Staff participated in a training program which cost the company $388000.. The training organization
had made a presentation to the directors of Baxter outlining that incremental profits to the business
over the next twelve months would be $753000.
What is the value of intangible asset?
$0
The intangible asset is recognized at a cost of Trả lời
Câu Hỏi 14
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Câu Hỏi 15
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Câu Hỏi 16
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Examples of expenditures that are part of the cost of an intangible asset are cost
of Cost of employee benefits arising directly from bringing the asset to its working conditio
n or Professional fees arising directly from bringing the asset to its working condition
Conducting business in a new location or with a new class of customer (including staff training) Intr
oducing a new product or service (including advertising and promotional activities)
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Câu Hỏi 17
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a.
there must be an intention to use or sell the intangible asset
b.
the technical feasibility of completing the intangible asset so that it will be available for use or sale needs
to be proved
c.
only cost in the development phase are capitalized as part of the cost of the intangible asset
d.
the ability to use or sell the intangible asset exists
e.
expense incurred in the research phase are capitalized as part of the cost of an intangible asset
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Câu Hỏi 18
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If an asset is revalued, and the revised valuation is less than its current valuation, where
will the change be noted?
Select one:
a.
Statement of Financial Position under “Revaluation deficit”
b.
Equity under “Revaluation deficit”
c.
Statement of Financial Position under “Decrease in asset value”
d.
Income Statement as an expense
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Câu Hỏi 19
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Câu Hỏi 20
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Which key characteristic(s) that a factory building lack to meet the definition of an
intangible asset?
a.
Lack of identifiable characteristic
b.
Lack of non-monetary in nature characteristic
c.
Lack of physical substance
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Câu Hỏi 21
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ondition or Professional fees arising directly from bringing the asset to its working co
ndition
Advertising and promotion activities Training activities
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Câu Hỏi 22
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Choc Co acquires a chocolate bar brand from a competitor for $558,000 on 1 August 20X9. The
brand is considered by Choc Co to have a useful life of 25 years, and in order to maintain its market
position, Choc Co have, since acquisition, spent $90,000 on a marketing campaign. What intangible
asset is recognised in Choc Co’s statement of financial position at 31 December 20X9? Trả lời
$453,120
Câu Hỏi 23
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a.
When the asset is available for use
b.
At the start of the accounting period
c.
When management determine
d.
When the asset is substantially complete
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Câu Hỏi 24
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The firm completed a big marketing and advertising campaign costing $2560000.. The finance
director had authorized this campaign on the basis that it would create $6400000. of additional
profits over the next three years. What is the value of intangible asset?
$0
The intangible asset is recognized at a cost of Trả lời
Câu Hỏi 25
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a.
The cost can be reliably measured
b.
The franchise has physical substance
c.
It is probable that the future economic benefits will flow to company through the use of the franchise
d.
The franchise has no physical substance
e.
Company controls the franchise
f.
Company does not control the franchise
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