WorksheetsQuiz IKI-11
Total questions: 10
Worksheet time: 5mins
Intangible assets can be recognized in the financial statements if?
It affects the company's stock price
It provides potential speculative gains in the future
It provides economic benefits and the acquisition cost does not need to be measurable
It provides economic benefits and the acquisition cost can be measured reliably
Ownership can be transferred to third parties
Which of the following is not a main characteristic of intangible assets?
Originating from non-transferable contracts
Providing economic benefits in the future
Having no physical form
Identifiable
Controlled as a result of past events
In recognizing intangible assets, the acquisition cost must be reliably measurable. An example of an unreliable measurement is?
Purchase price stated in the invoice
Professional service fees supported by a contract
Estimated costs based on industry practices
Value stated in the official purchase receipt
Costs based on vendor invoices
Examples of economic benefits in the future from intangible assets are, except?
Exclusive rights that can be sold
Income from products that use trademarks
Sale of licenses to other parties
Cost savings through the use of software
Potential market speculation about the value of the company
The company purchased a software license for Rp120,000,000, used for 4 years and has no residual value. The straight-line method is used. What is the annual amortization amount?
Rp15,000,000
Rp25,000,000
Rp30,000,000
Rp40,000,000
Rp60,000,000
According to PSAK 19, if the useful life of an intangible asset cannot be reliably determined, then?
The asset must be removed from the balance sheet
Amortization is done with an estimate of 10 years
The asset is amortized using the declining balance method
The asset is tested for impairment periodically
The asset is depreciated like tangible fixed assets
The mandatory disclosure components in the Notes to the Financial Statements (CALK) for intangible assets are, except?
Measurement basis
Current fair market value
Amortization method
Useful life
Gross carrying amount and accumulated amortization
Goodwill, according to PSAK 19, must be presented in the financial statements as?
Separate item from other intangible assets
Derivative financial assets
Part of fixed assets
Current assets
Item in equity
If an intangible asset does not meet one of the two main criteria for recognition, then?
Categorized as other fixed assets
Categorized in the goodwill account
Disclosed in CALK without recording
Not recognized and charged directly to profit and loss
Categorized as a contingent liability that is estimated
The company states that the trademark has an indefinite useful life. According to PSAK 19, what should be done?
Amortization should continue for 10 years
Not amortized and tested for impairment every year
Recognized as goodwill
Amortization based on market value
Value adjusted every year based on market price
![9 Unit Assessment: ANY QUESTIONS? [Book 2]](https://cf.quizizz.com/image/image-loader.svg)
