The Requirement of AASB 138 in Relation to the Amortisation

question 12

Multiple Choice

The requirement of AASB 138 in relation to the amortisation of development cost is that:

• A) It is to be amortised straight-line over a period not greater than 20 years.
• B) It is to be amortised from the time of deferral so as to match the cost to the related benefits.
• C) It is to be amortised using an accelerated depreciation rate over a period not exceeding 10 years.
• D) It is to be amortised from the time the asset is available for use and shall reflect the consumption of the economic benefits by the entity.
• E) None of the given answers.

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Definitions:

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A measure of body fat based on height and weight that applies to adult men and women.

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The full movement potential of a joint, usually its range of flexion and extension; important in both diagnosis and treatment.

Health Promotion Programs

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The process of spreading or distributing information and knowledge to a wide audience.