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1.Which two of the followings are examples of intangible assets?
A. Goodwill
B. Revalued property
C. Capitalised development costs
D. Inventory held for sale
2.Which of the following statements is true?
A. An entity must choose either the cost model or the revaluation model for each class of intangible assets
B. The intangible assets with useful life of more than 20 years are classified as intangible assets with indefinite lives
C. Both the intangible assets with finite lives and infinite life should be amortised annually
D. The change in the useful life assessment of intangible assets from indefinite to finite should be accounted for as change in an accounting policy
