#1206235
- Can be acquired separately or are the result of rights or privileges conveyed to their owner. - Ex: patents, trademarks, and copyrights - IFRS: Cost or revaluation (if active market exists) when purchased - GAAP: Only cost model allowed
Варианты ответа:
  • IFRS required financial statements
  • Identifiable intangible assets
  • Vertical common-size balance sheet
  • Deferred tax liabilities
Курсы в категории: Экономика и управление