According to IAS 38 Intangible assets, which of the following are intangible non-current assets in the financial statements of Iota Co? 1
A、patent for a new glue purchased for $20,000 by Iota Co 2 Development costs capitalised in accordance with IAS 383
A、licence to broadcast a television series, purchased by Iota Co for $150,0004
A、state of the art factory purchased by Iota Co for $1.5million
A、1 and 3 only
B、1, 2 and 3 only
C、2 and 4 only
D、2, 3 and 4 only
A、patent for a new glue purchased for $20,000 by Iota Co 2 Development costs capitalised in accordance with IAS 383
A、licence to broadcast a television series, purchased by Iota Co for $150,0004
A、state of the art factory purchased by Iota Co for $1.5million
A、1 and 3 only
B、1, 2 and 3 only
C、2 and 4 only
D、2, 3 and 4 only
【参考答案及解析】
A factory is a tangible asset as it has physical form. The others are intangible assets.
A factory is a tangible asset as it has physical form. The others are intangible assets.