问题如下：
After reading the financial statements and footnotes of a company that follows IFRS, an analyst identified the following intangible assets:
• product patent expiring in 40 years;
• copyright with no expiration date; and
• goodwill acquired 2 years ago in a business combination.
Which of these assets is an intangible asset with a finite useful life?
选项：
Product Patent
Copyright
Goodwill
A. YesYesNo
B. YesNoNo
C. NoYesYes
解释：
B is correct.
A product patent with a defined expiration date is an intangible asset with a finite useful life. A copyright with no expiration date is an intangible asset with an indefinite useful life. Goodwill is no longer considered an intangible asset under IFRS and is considered to have an indefinite useful life.
为什么copyright没有finite useful life