Control RFEI Intangible assets 200 questions

Examination of BFU RFEI section "Intangible assets".

Answers to 200 questions in a table.

A separate file containing all the questions.

Here are the first three questions:


1. What of the following is not an intangible asset:

a) film;

b) the quality of the business organization's staff;

c) production secrets (know-how).


2.Primenyayut whether accountants banks to account for intangible assets PBU 14/2007 "Accounting of intangible assets":

a) Yes. Since this is the basic document for the treatment of intangible assets, which is an organization;

b) no. This is contrary to the requirements of paragraph 1 AR 14/2007;

c) no. This follows from the Law "On the Central Bank of the Russian Federation."


3. What could happen if businesses break limit value of the gift:

a) the transaction is void and confiscated property to the state;

b) the transaction is void and will require all parties to return back;

c) the transaction will be checked for compliance with Article 40 of the Tax Code.


... Etc ...