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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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Craig Baugh

Craig Baugh

Learning Outcome Statements

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

CFA® 2024 Level I Curriculum, Volume 2, Module 7.