Possible exam question…… CAS Textbook answer Different accounting treatments apply. Intangible a…

 
   

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4. Is it necessary to have different accounting rules for tangible and intangible assets?
Possible exam question……
CAS Textbook answer
Different accounting treatments apply. Intangible assets are only recognised if they are purchased (other than deferred development costs that can be recognised even if internally developed), while there is no equivalent restriction on recognising internally generated
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