【每日一练】ACCA F3（ June 2014）

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to  each multiple choice question
Each question is worth 2 marks.

Which TWO of the following items must be disclosed in the note to the financial statements for intangible assets?
(1) The useful lives of intangible assets capitalised in the financial statements 
(2) A description of the development projects that have been undertaken during the period
(3) A list of all intangible assets purchased or developed in the period
(4) Impairment losses written off intangible assets during the period 
A 1 and 4
B 2 and 3 
C 3 and 4 
D 1 and 2 

Answer：

A

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