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Which Statement Is False Concerning IFRS for Intangibles

Question 81

Multiple Choice

Which statement is false concerning IFRS for intangibles?


A) Intangibles may be marked to market only if they are traded in an active market.
B) Increases in market value of intangibles reported using the revaluation model are reported in other comprehensive income.
C) Amortization expense on intangibles reported using the revaluation model is reported in income.
D) Goodwill may be marked to market if the acquisition occurred in an active market.

Correct Answer:

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