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Basic Question 5 of 6

Which of the following statements is most accurate? A company that has developed intangible assets internally will:

A. recognize a lower amount of assets than a company that has obtained intangible assets through an external purchase.
B. recognize a higher amount of assets than a company that has obtained intangible assets through an external purchase.
C. report an amount of assets that is equivalent to that of a company that has obtained intangible assets through an external purchase.

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You have a wonderful website and definitely should take some credit for your members' outstanding grades.
Colin Sampaleanu

Colin Sampaleanu

Learning Outcome Statements

compare the financial reporting of the following types of intangible assets: purchased, internally developed, and acquired in a business combination

CFA® 2025 Level I Curriculum, Volume 2, Module 7.