Which of the Following Is NOT a Technique Proposed by the Initial

question 14

Multiple Choice

Which of the following is NOT a technique proposed by the Initial Accounting for Internally Generated Intangible Assets Discussion Paper to account for internally generated intangibles?

• A) the use of a hypothetical business combination
• B) the planned versus unplanned method
• C) the use of indicators
• D) the use of a substituted fair value

---

Definitions:

Direct Costs

Expenses that can be directly traced to the production of a specific good or service, such as materials and labor.

Security Sales

Transactions involving the sale of financial instruments such as stocks, bonds, or commodities.

Capital Raised

The total amount of money that a company or project has obtained from investors or the market.

Rights Offering

A method by which companies raise capital, giving existing shareholders the right to buy additional shares at a discounted price.