19 Which of the following statements about intangible assets in company financial statemen

19 Which of the following statements about intangible assets in company financial statements are correct according

to international accounting standards？

1 Internally 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

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