Terms Flashcards

(20 cards)

1
Q

amortization

A
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2
Q

bargain purchase

A
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3
Q

business combination

A
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4
Q

copyright

A
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5
Q

development activities

A
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6
Q

fair value test

A
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7
Q

franchise

A
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8
Q

goodwill

A
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9
Q

impairment

A
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10
Q

indefinite useful life intangibles

A
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11
Q

intangible assets

A
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12
Q

license (permit)

A
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13
Q

limited (finite) useful life intangibles

A
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14
Q

master valuation approach

A
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15
Q

organizational costs

A
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17
Q

recoverability test

18
Q

research and development costs

19
Q

start-up costs

20
Q

trademark