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Which of the Following Statements Concerning Patents Is Correct

Question 54

Multiple Choice

Which of the following statements concerning patents is correct?


A) Research costs spent on internal patent development cannot be recognised as an asset under IAS 38/AASB 138.
B) A patent in Australia gives the holder the exclusive right to produce and sell a particular product for a period of 50 years.
C) A patent that is purchased from its holder is debited to an asset account and must be amortised over a maximum period of 15 years.
D) A patent that has been capitalised is shown in the balance sheet on one line at its net value.

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