登录之后可查看解析

Answer (B) is correct . An intangible asset is carried at cost minus any accumulated amortization and impairment losses, or at a revalued amount. The revaluation model is similar to that for items of PPE (initial recognition of an asset at cost). However, fair value must be determined based on an active market.

Answer (A) is incorrect because An intangible asset may have an indefinite life.
Answer (C) is incorrect because Initial recognition of an intangible asset is at cost. Recognition is permitted only when it is probable that the entity will receive the expected economic benefits, and the cost is reliably measurable.
Answer (D) is incorrect because An intangible asset is nonmonetary.