AASB 138 Intangibles,requires That the Following Items in Relation to Intangibles,each

question 19

Multiple Choice

AASB 138 Intangibles,requires that the following items in relation to intangibles,each be disclosed separately:

• A)the opening balance of each intangible
• B)the closing balance of each intangible
• C)any impairment losses reversed in profit or loss during the period
• D)all amounts of intangibles acquired during the period.

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Definitions:

Dividend Yield

A financial ratio that shows how much a company pays out in dividends each year relative to its stock price, indicative of the return on investment for shareholders.

Capital Gains Yield

The capital gain on a stock divided by the price at which it was purchased.

Future Earnings

Expected future profits of a company, often used to assess its valuation or the potential return on investment.

Market Value

The current quoted price at which an asset or service can be bought or sold in a public marketplace.