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- IAS 38 – Intangible Assets 0%
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Question 1 of 10
1. Question
Which of the following is an objective of IAS 38?
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Question 2 of 10
2. Question
Which of the following shall IAS 38 be applied to?
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Question 3 of 10
3. Question
Which of the following is an example for application of IAS 38?
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Question 4 of 10
4. Question
Which of the following shall be excluded from the scope of IFRS 16 Leases and shall be accounted in accordance with IAS 38?
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Question 5 of 10
5. Question
If an asset incorporates both intangible and tangible elements, it shall be treated under __________.
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Question 6 of 10
6. Question
Which of the following does not define an “asset”?
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Question 7 of 10
7. Question
Carrying amount is the amount at which an asset is recognised in the statement of financial position before deducting any accumulated amortisation and accumulated impairment losses thereon.
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Question 8 of 10
8. Question
Amortisation is the systematic allocation of the depreciable amount of an intangible asset over its __________.
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Question 9 of 10
9. Question
Which of the following does define “depreciable amount’”?
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Question 10 of 10
10. Question
Which of the following does this statement define: “Present value of the cash flows an entity expects to arise from the continuing use of an asset and from its disposal at the end of its useful life or expects to incur when settling a liability”?
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