Syllabus B2. Intangible Non-Current Assets 2 / 15

a) Discuss the nature and accounting treatment of internally generated and purchased intangible assets.[2]
b) Distinguish between goodwill and other intangible assets.[2]
c) Describe the criteria for the initial recognition and measurement of intangible assets.[2]
d) Describe the subsequent accounting treatment of intangible assets.[2]
e) Indicate why the fair value of purchase consideration for an investment may be less than the fair value of the acquired identifiable net assets and how the difference should be accounted for.[2]
f) Describe and apply the requirements of relevant IFRS Standards to research and development expenditure
Intangible Non-Current Assets