CIMA Exam CIMAPRA19-F01-1 Topic 6 Question 45 Discussion

Actual exam question for CIMA's CIMAPRA19-F01-1 exam

Question #: 45
Topic #: 6

Which of the following would be capitalized as an intangible asset in accordance with IAS 38 Intangible Assets?

AThe cost of market research into a new geographical market.

BThe cost of assets used in the research and development department.

CThe cost of testing a new process which will create efficiency savings of 10% once implemented.

DThe cost of advertising the launch of a new product.

Show Suggested Answer

Suggested Answer: C

by Carey at May 06, 2022, 01:41 PM

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