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easyMCQCUET Accountancy 2023 11 June Shift 32026Accountancy
1 mark

Intangible assets should be recognised by fulfilling the criteria as recognised under:

  1. A
    AS - 3
  2. B
    AS - 26
  3. C
    AS - 6
  4. D
    AS - 2

Solution & Step-by-step Explanation

Accounting Standard 26 (AS-26) sets forth the specific tracking mandates, capitalization criteria, recognition provisions, and amortization schedules for Intangible Assets.

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Intangible assets should be recognised by fulfilling the criteria as recognised under:
A
AS - 3
B
AS - 26
C
AS - 6
D
AS - 2

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