单项选择题
Which of the following statements are correct?
(1) Capitalised development expenditure must be amortised over a period not exceeding five years
(2) Capitalised development costs are shown in the statement of financial position under the heading of non-current assets
(3) If certain criteria are met, research expenditure must be recognised as an intangible asset
A.2 only
B.2 and 3
C.1 only
D.1 and 3
Which of the following statements are correct?
(1) Capitalised development expenditure must be amortised over a period not exceeding five years
(2) Capitalised development costs are shown in the statement of financial position under the heading of non-current assets
(3) If certain criteria are met, research expenditure must be recognised as an intangible asset
A.2 only
B.2 and 3
C.1 only
D.1 and 3