Which of the Following Is Not a Required Disclosure Regarding

question 49

Multiple Choice

Which of the following is not a required disclosure regarding intangible assets in the period a company acquires intangible assets?

• A) the cost of any intangible assets acquired, separated into assets subject to amortization, assets not subject to amortization, and goodwill
• B) for assets subject to amortization, the residual value and the weighted-average amortization period
• C) the rate of return used to estimate the value of goodwill purchased
• D) the cost of any research and development acquired and written off, and where it is included in the income statement

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Definitions:

Categorical Imperative

A central philosophical concept in the ethics of Immanuel Kant, stating an action is morally right if it can be universally applied.

Informant

A person who provides information or data, often confidentially, for a particular study or investigation.

Collaborator

A person or organization that works jointly with others towards a common goal, especially in scientific, academic, or creative projects.

Participant

An individual who takes part in a research study or experiment, often providing data or insights.