Question：According to IAS 38 Intangible Assets which of the following is/are correct?
　　A. Amortisation of capitalised development expenditure will appear as an item in a company's statement of changes in equity.
　　B. Capitalised development expenditure must be amortised over a period not exceeding five years.
　　C. Capitalised development costs are shown in the statement of financial position under the heading of non-current assets.
　　D. If all the conditions specified in IAS 38 are met, development expenditure may be capitalised if the directors decide to do so.
　　The correct answer is: Capitalised development costs are shown in the statement of financial position under the heading of non-current assets.