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
A | 
发表于 2006-7-21 12:49
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