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Subsequent to Initial Recognition,AASB 138 Intangible Assets Allows Intangible Assets

question 32

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Subsequent to initial recognition,AASB 138 Intangible Assets allows intangible assets to be measured under the cost model or revaluation model.


Definitions:

Norton's Theorem

An electrical theorem that simplifies complex circuits into equivalent circuits made of a single current source and parallel resistance.

Parallel Resistance

The overall resistance of resistors connected in parallel, calculated in a way that the total resistance is always less than the smallest individual resistor's resistance in the circuit.

Superposition Theorem

A principle that allows for the analysis of circuits with multiple sources by considering the effect of each source separately and then summing the results.

Closed Loop

A closed loop refers to a control system where the output influences the input through feedback to maintain desired operation characteristics.

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