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ch12itangile asset
CHAPTER 12
INTANGIBLE ASSETS
IFRS questions are available at the end of this chapter.
TRUe-FALSe—Conceptual
Answer No. Description
F 1. Characteristics of intangible assets.
F 2. Internally created intangibles.
F 3. Recording internally generated intangibles.
F 4. Amortization of limited-life intangible assets.
T 5. Amortization of intangible assets.
T 6. Amortizing limited-life intangibles.
T 7. Accounting for a customer list.
F 8. Amortization of patents.
T 9. Modification of an existing patent.
T 10. Basic concept of goodwill.
T 11. Internally generated goodwill.
F 12. Recording internally generated goodwill.
T 13. Impairment of intangibles.
T 14. Recognition of impairment loss.
F 15. Recovery of impairment loss.
F 16. Impairment of intangibles.
F 17. Example of research and development costs.
F 18. Capitalizing research and development costs.
F 19. Recording research and development costs.
F 20. Reporting intangible assets.
Multiple Choice—Conceptual
Answer No. Description
b 21 Characteristics of intangible assets.
c 22 Characteristics of intangible assets.
a 23 Characteristics of intangible assets.
c 24. Accounting for internally-created intangibles.
a 25. Research and development costs.
b 26. Amortization methods for intangible assets.
d 27. Cost of intangible asset.
d 28. Factors in determining useful life.
b S29. Classifying intangible assets.
c 30. Impairment of intangibles.
a 31. Determining intangible asset useful life.
b 32. Amortization of intangibles.
d 33. Patent amortization.
c 34. Patent amortization.
d 35. Legal fees associated with patent infringement.
b 36. Identification of intangible assets.
c 37. Amortization of intangible assets.
a 38. Entry to record patent amortization.
c S39. Trademark costs capitalized.
Multiple Choice—Conceptual (cont.)
Answer No. Description
c 40. Composition of goodwill.
b 41. When to record goodwill.
d 42. Intangibles during acquisition of company.
c 43. Seperabilit
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