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CIMAPRA19-F01-1 Exam - Topic 6 Question 45 Discussion

Which of the following would be capitalized as an intangible asset in accordance with IAS 38 Intangible Assets?
C) The cost of testing a new process which will create efficiency savings of 10% once implemented.
A) The cost of market research into a new geographical market.
B) The cost of assets used in the research and development department.
D) The cost of advertising the launch of a new product.

CIMAPRA19-F01-1 Exam - Topic 6 Question 45 Discussion

Actual exam question for CIMA's CIMAPRA19-F01-1 exam
Question #: 45
Topic #: 6
[All CIMAPRA19-F01-1 Questions]

Which of the following would be capitalized as an intangible asset in accordance with IAS 38 Intangible Assets?

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Suggested Answer: C

by Carey at May 06, 2022, 01:41 PM

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Nadine
10 months ago
B is tricky, but I believe it’s not capitalized either.
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Mila
10 months ago
Wait, can we really capitalize R&D costs? Seems odd to me.
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Noe
11 months ago
D is just a marketing cost, no way that’s an asset!
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Herminia
11 months ago
I think C could be capitalized since it leads to future savings.
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Vicky
11 months ago
A is definitely not capitalized, just an expense.
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Basilia
11 months ago
I'm a bit confused on the differences between the OmniStudio data tools. I'll need to refresh my memory on the capabilities of each one to make the right call.
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Demetra
11 months ago
I'm not totally sure about the Subscription Pricing options, I'll have to double-check the definitions to make the best choice.
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Elenore
11 months ago
I'm a bit unsure about this one. The SQL statement seems clear, but I want to double-check the date range and make sure I'm not missing anything in the table. Let me go through it step-by-step to be sure I have the right answer.
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