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9.5 According to IAS 38 Intangible assets, which of the following are intangible non-current assets in the financial statements of lota Co?
l A patent for a new glue purchased for $20,000 by lota Co
2 Development costs capitalised in accordance with IAS 38
3 A licence to broadcast a television series, purchased by lota Co for $1 50,000
4 A state of the art factory purchased by lota Co for $1 .5millin
A 1 and 3 only
B 1,2and3only
C 2 and 4 only
D 2,3and4only
答案：B
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