ИФРУ 05-3 Тест-СД.13 Ценообразование ИС

Test SD.13 "Pricing Intellectual Property" ISMM

1.Nematerialnye assets are recorded at cost ...

2.Stoimost intangible assets on which they are accepted for accounting ...

3. The cost received for accounting intangible assets, created by the organization,

4.Stoimost accepted for accounting intangible assets acquired for a fee, defined as ...

5.Stoimost accepted for accounting intangible assets received under contracts, providing execution of obligations non-monetary assets is determined on the basis of ...

6.Delovaya reputation of the organization can be defined as the difference between ...

7.Srok useful IP - is the period during which the ...

8.Amortizatsionnye expense of intangible assets recorded in the accounting records by ...

9.Delovaya reputation of the organization is amortized over ...

10.Spisanie value of intangible assets is due to the termination ...

11.Nematerialnye assets received for use accounted user organization

12.Nachislenie amortization of intangible assets, lending or produced:

13.Polnaya license - a contract providing for the transfer of rights to the licensee to use the IP object ...

14.Chistaya license includes the right to use industrial property objects ...

15.Patentnaya license ...

16.Bespatentnaya license ...

17.Optsionny contract involves ...

Test SD.13 "Pricing Intellectual Property" ISMM