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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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