Unless Acquired Under a Business Combination,intangible Assets Must Be Initially

question 18

Multiple Choice

Unless acquired under a business combination,intangible assets must be initially measured using which of the following measurement approaches?

• A)discounted cash flows
• B)fair value
• C)net present value
• D)cost.

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Definitions:

Successive Approximation

A process used in behavior therapy and conditioning that rewards closer and closer behaviors towards a desired goal.

Shaping Behavior

A process of reinforcing successive approximations to a desired behavior, gradually leading to the acquisition of the target behavior.

Self-actualization

The realization or fulfillment of one’s talents and potentialities, regarded as a drive or need present in everyone.

Salivating Dog Experiment

An experiment by Ivan Pavlov that demonstrated classical conditioning, where dogs were trained to salivate in response to a neutral stimulus paired with food.