An analyst identified the followingintangible assets after reading the financial statements and footnotes of acompany that follows IFRS:
trademark expiring in 15 years but can be continued with minimum cost
copyright with no expiration date; and
goodwill acquired last year in a business combination.
Whichof these assets is an intangible asset with a finite useful life?
Trademark Copyright Goodwill
A. Yes Yes No
B. No No No
C. No Yes Yes
Correct Answer: B
Allof the three items are intangible asset with infinite useful life based on thedescription.
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