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1. Internally generated goodwill.
2. Internally generated publishing title.
3. Internally generated software.
4.Research cost and feasibility study.
1 IS FALSE
2 if meets the criteria of Ias
3 If meets the criteria of IAS
4 will be recognised as an expense in Statement of PorL
So4 is true
The goodwill is shown on the balance sheet after an acquisition of another company is made, not internally generated. The difference between the purchased price and the actual value of the net assets bought is called premium price. The acquirer company normally buy these assets at a premium price because they feel it saves them time and money instead of these assets are being developed internally. The purpose of the acquisition in this case could be a manufacturer wanted to establish his own sales and marketing distribution systems for his products. So the premium price he paid in this case is qualified to be treated as good will and put on the balance sheet to be amortized yearly over nextyears.
2. Not qualified.
3. Is qualified
4. Is qualified, but with certain conditions.
2. Internally generated publishing title.
4.Research cost and feasibility study. will be recorded as expenses in the income statement
answer no.3----------------------------------
4.Research cost and feasibility study.
1. internally generated goodwill
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