15 Which of the following statements about intangible assets are correct?1 If certain criteria are met, research expenditure must be recognised as an intangible asset.2 Goodwill may not be revalued upwards.3 Internally generated goodwill should not be cap

题目

15 Which of the following statements about intangible assets are correct?

1 If certain criteria are met, research expenditure must be recognised as an intangible asset.

2 Goodwill may not be revalued upwards.

3 Internally generated goodwill should not be capitalised.

A 2 and 3 only

B 1 and 3 only

C 1 and 2 only

D All three statements are correct

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15 Which of the following statements about intangible assets are correct?1 If certain criteria are met, research expenditure must be recognised as an intangible asset.2 Goodwill may not be revalued upwards.3 Internally generated goodwill should not be cap

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