When an Intangible Asset Is Acquired by an Exchange of Assets,which

Multiple Choice

When an intangible asset is acquired by an exchange of assets,which of the following measures will need to be considered in the determination of the cost of the intangible asset?

A) The fair value of the asset given up.
B) The initial cost of the asset given up.
C) The carrying amount of the asset received.
D) The replacement cost of the asset received.