Under IAS 38, Which of the Following Items Might Qualify

question 24

Multiple Choice

Under IAS 38, which of the following items might qualify for capitalization as internally generated intangible assets?

• A) Brands
• B) Publishing titles
• C) Market share
• D) Customer lists

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Definitions:

Title Bar

The title bar is the top section of a window in a graphical user interface that displays the title of the application or document open in the window.

HTML Tag

A snippet of code that tells a web browser how to display a portion of the text or how to execute something on a webpage.

Applet Class

In Java, it refers to a small application designed to be transmitted over the internet and executed by a Java-compatible web browser.

JApplet

A Java class for creating applets, which are small applications designed to run within a web browser or applet viewer.