2022财会类考试ACCA/CAT精编在线题库(09月13日)

1. [单选题]15 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

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