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3.4.3—Intangible assets Topic Practice

3.4.3—Intangible assets Topic Practice
IB Business Management syllabusBusiness Management SL/HLFirst assessment 2025

Students practise defining intangible assets and explaining valuation challenges tied to brand, personality, or market perception in case contexts.

How this is tested

  • define intangible asset using examples like goodwill or trademarks, emphasising lack of physical substance but
  • explain why valuing intangible assets is difficult
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