Intangible assets
a. convey special rights from patents, copyrights, trademarks, and other creative works
b. represent assets for which the market value cannot be determined
c. are not recorded in the books because they have no physical substance
d. all of the statements are correct.

D. All of the statements are correct.

Explanation:

Intangible assets: The assets which cannot be seen or even touched is called intangible assets. It has no physical existence.

The example - goodwill, and intellectual property rights like - copyrights, patents, trademarks, etc. Its value is difficult to determine

Moreover, it is shown under the assets side under the balance sheet.

answer; /// i believe the answer is (insider trading)

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