please answer all the questions immediately thankyou

31. Expenditure on items that cannot be distinguished from the cost of developing the business as whole is not recognized as intangible asset. Those items include: 1. Brands 11. Mastheads III. Publishing titles IV. Customer lists* (1 Point) O II and IV only O I I and IV only O 1, ||| and IV only O I I and IV 32. There are grants whose primary condition is that an entity qualifying for them should purchase, construct or otherwise acquire long-term assets. (1 Point) O Grants related to expenses Grants related to assets Grants related to liabilities Grants related to income 33. Under PAS 20, which of the following can be considered as grant related to asset? * (1 Point) O A grant that obliged a certain firm to construct a particular asset O A grant that involves immediate transfer of cash to the fimm O A grant whose primary condition is to appropriate retained earnings O A grant whose benefit cannot reasonably place a value with 34. Which statement is incorrect regarding the new definition of an assets? (1 Point) O it ciarified that an asset is the economic resource not the ultimate inflow of economic benefits 0 An asset is a present economic resource controlled by an entity as a result of past results An economicresource, is a right that has the potential to produce economic benefits O It needs to be certain or likely that economic benefits will arise