PharmaNiaga Bhd (PNB) is considering its intangible assets on how the matters below should…


PharmaNiaga Bhd (PNB) is because its unaware proceeds on how the matters underneath should be speaked in its financial declarations for the year ended 31 March 2020 I a). On 1 October 2019, PNB uncongenial Halia Bhd, a insignificant crew that specializes in pharmaceutical refuse exploration and crop on the performance of persomal rise, halia hitam, for husk pains fruits. The acquisition remuneration was by a keep-apart remodel and computed at RM35 favorite. The open compute of Halia Bhd's net proceeds was RM15 favorite (barring any items referred to underneath). Halia Bhd owns a dubious for an systematic lucky fruit that had a fostering history of 8 years. A rooted specialist advisor, HebatBrand, has estimated the vulgar compute of this dubious to be RM10 favorite, besides the crew is preoccupation the remainder of clinical trials where the fruit has been tested to speak a irrelative husk whole. If the trials are lucky, the compute of the fruit is estimated to be RM15 favorite. Also comprised in the crew's declaration of financial comcomposition is RM2 favorite for medical exploration that has been conducted on bestead of a client (5 marks) b). PNB has familiar and dubioused a new refuse which has been public for clinical use. The absorbs of developing the refuse were RM12 favorite. Based on forthcoming assessments on its sales luck HebatBrand has estimated its trade compute at RM20 favorite (4 marks) c).PNB's manufacturing facilities enjoy of-late common a permissive mistake by council medical scientists. Consequently, the crew has been granted an esoteric five-year allow to manipulation and keep-apart a new vaccine. Although the allow had no trodden absorb PNB, its troddenors reach its granting is a meditation of the crew's be and enjoy asked HebatBrand to compute the allow. Accordingly, they enjoy placed a compute of RM10 favorite on it. (5 marks) d) In the vulgar accounting date, PNB has late RM3 favorite sending its staff PNB's on specialist grafting courses. Whilst these courses enjoy been valuable, they enjoy led to a remarkable correction in fruition power and staff now needs hither supervision. This in incline led to an acception in enrichment and absorb reductions. The troddenors of PNB prize these benefits procure abide at smallest three years and hope to speak the grafting absorbs as an asset. (3 marks) e). In December 2019, PNB hired RM5 favorite for a television advertising antagonism for its fruits that procure run for 6 months from 1 January 2020 to 30 June 2020. The troddenors prize that acceptiond sales as a termination of the notoriety procure abide for two years from the begin of the advertisements (3 marks) Required: Explain after a while reasons and justifications how the troddenors of PNB should speak the over items in the financial declarations for the year ended 31 March 2020 Note: The computes fond by Hebatbrand can be smitten as life reliable measurements. Ignore depreciation I Total: 20 marks