单选题
Which of the following statements relating to intangible assets is true?
A、
All intangible assets must be carried at amortised cost or at an impaired amount; they cannot be revaluedupwards
B、
The development of a new process which is notexpected to increase sales revenues may still be recognised asan intangible asset
C、
Expenditure on the prototype of a new engine cannot be classified as an intangible asset because the prototypehas been assembled and has physical substance
D、
Impairment losses for a cash generating unit are first applied to goodwill and then to other intangible assets beforebeing applied to tangible assets
【正确答案】
B
【答案解析】
A new process may produce benefits (and therefore be recognised as an asset) other than increased revenues, e.g. it may reduce costs.
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