Why Is Analysis of Intangible Assets More Challenging Than the Analysis

question 79

Multiple Choice

Why is analysis of intangible assets more challenging than the analysis of tangible long-lived assets?

• A)Except for software development costs under U.S.GAAP and development costs under IFRS, firms generally do not recognize internally developed intangibles as assets on the balance sheet.
• B)U.S.GAAP and IFRS require firms to measure the fair values of identifiable intangibles acquired in a business combination and assess whether they have finite lives or indefinite lives.
• C)Differences between U.S.GAAP and IFRS in the treatment of development costs mean that comparisons of firms that apply U.S.GAAP with firms that apply IFRS require consideration of and adjustment for those differences.
• D)all of the above
• E)none of the above

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Definitions:

Intrinsically Motivated

Being internally driven to perform an activity, task, or pursue a goal for its own sake, rather than for some external reward or pressure.

Charismatic

Possessing an exceptional ability to attract, inspire, and influence people around them.

Task-Oriented

An approach or behavior focused primarily on completing given tasks or objectives, often highlighting efficiency and effectiveness.

Organizational Situations

Unique sets of conditions, circumstances, or contexts within which organizations operate, affecting decisions and actions.