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9.6 According to IAS 38 Intangible assets, which of the following statements about intangible assets are correct?
1 If certain criteria are met, research expenditure must be recognised as an intangible asset.
2 If certain criteria are met, development expenditure must be capitalised
3 Intangible assets must be amortised if they have a definite useful life
A 2 and 3 only
B 1 and 3 only
C 1 and 2 only
D All three statements are correct
答案：A
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