
Intangible Asset
Authored by MICHELLE CHUNG MEI LIN MICHELLE CHUNG MEI LIN
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University
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10 questions
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1.
MULTIPLE CHOICE QUESTION
20 sec • 1 pt
Is goodwill consider as Intangible assets
Yes
No
2.
MULTIPLE CHOICE QUESTION
20 sec • 1 pt
What an intangible asset subsequently be measured?
Cost Model
Revaluation Model
All of the above
3.
MULTIPLE CHOICE QUESTION
20 sec • 1 pt
Based on the slide, which of the following theory is not explain the development of MFRS 138 Intangible Assets?
Positive accounting theory
Normative theory approach
Pragmatic theory approach
Economic theory approach
4.
MULTIPLE CHOICE QUESTION
20 sec • 1 pt
Normative theory approach prescribes the ideal framework while positive accounting theory is relate to descriptive framework
True
False
5.
MULTIPLE CHOICE QUESTION
20 sec • 1 pt
Industry participants recognize both the strengths and weaknesses of MFRS 138.
True
False
6.
MULTIPLE CHOICE QUESTION
20 sec • 1 pt
The reason justifies MFRS138 as principle-based approach except
Undetailed Accounting Treatment
Detailed rules must follow
Unclarified Rules
Assumption Management
7.
MULTIPLE CHOICE QUESTION
20 sec • 1 pt
Development cost should be recognised as ________ if the entities can meet six conditions stated under MFRS 138
Expense
Initial expenditure
Subsequent expenditure
Intangible assets
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