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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. |