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6. In which of the following scenario an investment property shall not be derecognized?" (1 Point) When the investment property are being repaired and improved When there is no expected future economic benefit expected from disposal When it is permanently withdrawn from use When it is being sold to an unrelated party 7. Should all the intangible assets be subjected to amortization? (1 Point) Yes because similar to property, plant and equipment they have a certa n useful life No since intangible assets are subjected only to impalment testing every end of the calendar year Yes since all intangible assets have a cost that can be reliably measurable O No because only intangible assets with finite useful life are amortized 8. Liabilities are present obligation, which represent (1 Point) Constructive obligations only Neither legal nor constructive obligations Legal obligations only Legal and/or constructive obligations 9. National Co., a publicy listed company, opted to use an inventory estimation method instead of conducting a physical count of inventories in its warehouse for the purpose of immediate preparation of quarterly financial statement. This scenarios shows a trade-off between (1 Point) - Timeliness and verifiability Neutrality and comparability Verifiability and consistency Comparability and timelines 10. What is the principle for recognition of inventory in accordance with PAS 22 (1 Point) Recognition of inventory is not specified in PAS 2 Inventory is recognized when, and only when the entity becomes a party to a purchase commitment Inventory is recognized when, and only when its is probable that future economic benefits will flow to the entity and the cost or value of the inventory can be measured reliably Inventory is recognized when, and only when the entity obtains the risks and rewards of ownership of inventory and has the ability to dispose of the inventory