A、1 If certain criteria are met, research expenditure must be recognised as an intangible asset.
B、2 Goodwill may not be revalued upwards.
C、3 Internally generated goodwill should not be capitalised.
D、A 2 and 3 only
E、B 1 and 3 only
F、C 1 and 2 only
G、D All three statements are correct
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