Revaluation Model Limitations with Intangible Assets

question 102

Essay

Revaluation model limitations with intangible assets
Why is the revaluation model not widely used for measuring intangible assets after initial recognition?

Understand the tasks involved in the termination phase of the planned change process.

Recognize the reactions of workers to the ending of client relationships and appropriate coping strategies.

Identify different threats to the validity of program evaluations, including mortality, reactance, and maturation.

Appreciate the importance of evaluating and questioning the effectiveness of interventions and the progress of clients.

---

Definitions:

Selling Assets

The act of disposing of physical or intangible property owned by a company for cash or other considerations.

Revenues

The cumulative revenue derived from selling goods or offering services that are central to the business's main activities.

Net Income

The profit a company holds onto after removing expenses and taxes from its earned revenue.

Operating Revenues

Income earned from a company's main business activities or operations, excluding non-operating revenue like interest or sale of assets.