问题详情

Whichofthefollowingstatementsrelatingtointangibleassetsistrue？
A.Allintangibleassetsmustbecarriedatamortisedcostoratanimpairedamount;theycannotberevaluedupwards
B.Thedevelopmentofanewprocesswhichisnotexpectedtoincreasesalesrevenuesmaystillberecognisedasanintangibleasset
C.Expenditureontheprototypeofanewenginecannotbeclassifiedasanintangibleassetbecausetheprototypehasbeenassembledandhasphysicalsubstance
D.Impairmentlossesforacashgeneratingunitarefirstappliedtogoodwillandthentootherintangibleassetsbeforebeingappliedtotangibleassets

请帮忙给出正确答案和分析，谢谢！