Which of the following statements about intangible assets in company financial statements are correct according to international accounting standards? 1 I nternally generated goodwill should not be capitalised. 2 Purchased goodwill should normally be amortised through the income statement. 3 Development expenditure must be capitalised if certain conditions are met. A 1 and 3 only B 1 and 2 only C 2 and 3 only D All three statements are correct A |