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 onlyB 1 and 3 onlyC 1 and 2 onlyD All three statements are correct

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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