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Q. |
Which of the following is not a requirement to capitalise development costs under Ind AS 38 Intangible Assets? |
A. | the commercial feasibility for the asset may be uncertain |
B. | it must be technically feasible |
C. | the entity intends to sell the completed intangible asset |
D. | the entity can demonstrate how the asset will generate future economic benefits |
Answer» A. the commercial feasibility for the asset may be uncertain |
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