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9.4 According to IAS 38 Intangible assets, which of the following statements is/are correct?
1 Capitalised development expenditure must be amortised over a period not exceeding five years.
2 If all the conditions specified in IAS 38 are met, development expenditure may be capitalised if the directors decide to do so.
3 Capitalised development costs are shown in the statement of financial position under the heading of non-current assets.
4 Amortisation of capitalised development expenditure will appear as an item in a company's statement of changes in equity.
A 3 only
B 2and 3
C 1and4
D 1and3
答案：A
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