ACCA真题是ACCA考试的学习资料,学员要完成模拟!

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1. [单选题]Is the following statement true or false?

B. True

C. False

2. [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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