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Which of the following statements relating to intangible assets is true?A.All intangible a
Which of the following statements relating to intangible assets is true?
A.All intangible assets must be carried at amortised cost or at an impaired amount; they cannot be revalued upwards
B.The development of a new process which is not expected to increase sales revenues may still be recognised as an intangible asset
C.Expenditure on the prototype of a new engine cannot be classified as an intangible asset because the prototype has been assembled and has physical substance
D.Impairment losses for a cash generating unit are first applied to goodwill and then to other intangible assets before being applied to tangible assets
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