Which of the Following Is a Technique Proposed by the Initial

question 1

Multiple Choice

Which of the following is a technique proposed by the Initial Accounting for Internally Generated Intangible Assets Discussion Paper to account for internally generated intangibles?

• A)hypothetical future value method
• B)substituted fair value method
• C)planned versus unplanned method
• D)expected benefit method

---

Definitions:

Situational Influences

External factors that can affect consumer behavior and decision-making processes at the time of purchase, such as physical environment, social situation, or time factors.

Need-Satisfying Benefits

Need-satisfying benefits are aspects of a product or service that fulfill explicit or implicit needs of the consumer, contributing to its perceived value.

Distribution Outlets

Points of sale or channels through which products are made available to customers.

Need-Satisfying Benefits

The advantages or positive outcomes that a product or service provides to fulfill the specific needs of a customer.