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    The Following Is A List of Items That Could Be

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    Taimur Technologist

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    The Following Is A List of Items That Could Be

    Uploaded by

    Taimur Technologist
    8 views1 page

    Original Title

    The Following is a List of Items That Could Be

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    8 views1 page

    The Following Is A List of Items That Could Be

    Uploaded by

    Taimur Technologist

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 1

    The following is a list of items that could be #2192

    The following is a list of items that could be included in the intangible assets section of the
    statement of financial position:1. An investment in a subsidiary company2. Timberland3. The
    cost of an engineering activity that is required to advance a product's design to the
    manufacturing stage4. A lease prepayment (six months of rent paid in advance)5. The cost of
    equipment obtained under a capital lease6. The cost of searching for applications for new
    research findings7. Costs incurred in forming a corporation8. Operating losses incurred in the
    stan-up of a business9. Training costs incurred in the stan-up of a new operation10. The
    purchase cost of a franchise11. Goodwill generated internally12. The cost of testing in the
    search for product alternatives13. Goodwill acquired in the purchase of a business14. The cost
    of developing a patent15. The cost of purchasing a patent from an inventor16. Legal costs
    incurred in securing a patent17. Unrecovered costs of a successful legal suit to protect the
    patent18. The cost of conceptual formulation of possible product alternatives19. The cost of
    purchasing a copyright20. Product development costs21. Long-term receivables22. The cost of
    developing a trademark23. The cost of purchasing a trademark24. The cost of an annual update
    on payroll software25. A five-year advertising contract for rights of advertising by a top hockey
    player in Canada26. Borrowing costs specifically identifiable with an internally developed
    intangible assetInstructions(a) Indicate which items on the list would be reported as intangible
    assets on the statement of financial position.(b) Indicate how, if at all, the items that are not
    reportable as intangible assets would be reported in the financial statements.(c) Identify any
    differences between ASPE and IFRS with respect to capitalization of such items as intangible
    assets.View Solution:
    The following is a list of items that could be

    ANSWER
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