IAS 38 Intangibles, Requires That the Following Items in Relation

Multiple Choice

IAS 38 Intangibles, requires that the following items in relation to intangibles, each be disclosed separately:

A) the opening balance of each intangible;
B) the closing balance of each intangible;
C) any impairment losses reversed in profit or loss during the period;
D) all amounts of intangibles acquired during the period.