According to IAS 38 Intangible assets, 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 If certain criteria are met, development expenditure must be capitalised 3 Intangible assets must be amortised if they have a definite useful life
A、2 and 3 only
B、1 and 3 only
C、1 and 2 only
D、All three statements are correct
A、2 and 3 only
B、1 and 3 only
C、1 and 2 only
D、All three statements are correct
【参考答案及解析】
All three statements are correct
All three statements are correct