Which of the following statements relating to intangible assets is true？A.All intangible a

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 revalued upwards

B.The development of a new process which is not expected to increase sales revenues may still be recognised as an intangible asset

C.Expenditure on the prototype of a new engine cannot be classified as an intangible asset because the prototype has 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 before being applied to tangible assets