问答题 Marvel Co owns a patent which was purchased in the prior year for $50,000. It has an estimated useful life of five years and the company's policy is to charge amortisation expense on a reducing balance basis.
Which four of the following information must be disclosed in respect of the patent in accordance with IAS 38 Intangible Assets? ______
(1)A reconciliation of carrying amount at the beginning and end of the period.
(2)The accumulated amortisation at the beginning and end of the period.
(3)The name of the patent.
(4)The amortisation expense for the period.
(5)How the brand will be used in the business.
(6)The useful life of the patent.

A、 (1)，(2)，(4)，(6) only
B、 (1)，(2)，(5) only
C、 (3)，(4)，(5) only
D、 All of the above

【正确答案】 A

【答案解析】[考点] Recording transactions and events-Intangible assets-Definition and recognition [难易度] 易无形资产要披露：期初和期末的账面价值，累计折旧以及本期的折旧费用，至于专利的名字和如何使用它，就不需要披露。无形资产披露的内容： (1)Method of amortisation. (2)Useful life or amortisation rate used. (3)Gross carrying amount, accumulated amortisation, accumulated impairment losses at the beginning and the end of the period. (4)Carrying amount of internally generated intangible assets. (5)The line items of amortisation in statement of profit/loss.