Which, if any, of the following statements about intangible assets are correct?
1 Goodwill arising on the acquisition of a subsidiary will appear as an intangible asset in the balance sheet of the
acquiring company and in the consolidated balance sheet.
2 Deferred development expenditure must be amortised over a period not exceeding five years.
3 If the conditions specified in IAS 38 Intangible assets are met, development expenditure may be capitalised, if
the directors decide to do so.
4 Trade investments must appear in a company’s balance sheet under the heading of intangible assets.
A 1 and 3
B 1 and 4
C 2 and 4
D None of the statements is correct D
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发表于 2008-4-24 21:51
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