NO.PZ2024011002000086
问题如下:
After reading the financial statements and footnotes of a company that follows IFRS, an analyst identified the following intangible assets:
- product patent expiring in 40 years;
- copyright with no expiration date; and
- goodwill acquired 2 years ago in a business combination.
选项:
Product Patent Copyright Goodwill
解释:
A product patent with a defined expiration date is an intangible asset with a finite useful life. A copyright with no expiration date is an intangible asset with an indefinite useful life. Goodwill is no longer considered an intangible asset under IFRS and is considered to have an indefinite useful life.答案说Goodwill is no longer considered an intangible asset under IFRS,但是讲义上goodwill出现在intangible asset这一节,如果它不是intangible asset了,它是什么asset