According to IAS-38 Which of the following is not an example of intangible assets? A)Land B)Software C)Copyright D)telecast licence

Land.

An intangible asset is an identifiable non-monetary asset without physical substance.

Quite clear that Land will not fall in that category. 

a

Land could never be intangible asset

Sure The Land (A) 

land is not a tangible assets.

LAND is NOT an INtangible asset, it is very tangible. Trick question?

Land

C) Telecast Licence

Option A (Land)

land

Definitely Land. all others are intangible assets, they do not have physical existence.