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1.Intangible non-current assets
According to IAS 38 Intangible assets, which of the following are intangible non-current assets in the financial statements of Iota Co?
1.A patent for a new glue purchased for $20,000 by Iota Co
2.Development costs capitalised in accordance with IAS 38
3.A licence to broadcast a television series, purchased by Iota Co for $150,000
4.A state of the art factory purchased by Iota Co for $1.5million
A. 1 and 3 only
B. 1,2 and 3 only
C. 2 and 4 only
D. 2,3 and 4 only
2.You are preparing the financial statements for a business. The cost of the items inclosing inventory is $41,875. This includes some items which cost $1,960 and which were damaged in transit.
You have estimated that it will cost $360 to repair the items, and they can then be sold for $1,200. What is the correct inventory valuation for inclusion in the financial statements?
A.$39,915
B.$40,755
C.$41,515
D.$42,995
