Under IAS 38 Intangibles, an Intangible Asset with an Indefinite

question 17

Multiple Choice

Under IAS 38 Intangibles, an intangible asset with an indefinite useful life is:

• A) not able to be recognised by an entity as an asset;
• B) not subject to annual amortisation charges;
• C) amortised using the straight-line method over a period of no more than 20 years;
• D) amortised using the reducing balance method over a period not exceeding 5 years.

Identify and understand methods of biodiversity conservation, including restoration ecology.

Grasp the challenges in estimating the rate of species loss during the Earth's sixth mass extinction.

Understand the concepts and benefits of ecosystem biodiversity and its non-market values.

Understand the concept of binding and how it impacts efficiency in programming.

---

Definitions:

Fair Value

An estimate of the price at which an asset or liability would be traded in a fair transaction between willing and knowledgeable participants.