which of the following is not a correct statement of license accounting under US GAAP and IFRS

A right of use license revenues recognize at the star of the license.

Under IFRS a rights of access license revenue is recognized over the license period under IFRS

. A functional license revenue is recognize over the license period under US GAEP a

symbolic license revenue is recognized over the license period Under US GAAP.

2) how should we account for biological assets under IFRS?

fair value through profit and loss,

fair value through other comprehensive income,

historical costs and no recognize for changes in fair value.

fair value through retain earnings

3. when applying the equity method accounting, which of the following is a correct statement, regarding the requirement of the counting policies, are the investee be adjusted to correspond to those of the investor

. neither under IFRS nor US GAAP,

both under IFRS and USGAAP

only under IFRS, but not under US GAAP

only under US GAAp, but not under IFRS.