返回列表 发帖

每日一练F3 答案回复可见

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

返回列表