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Which of the following would not be included in intangible non-current assets in a company's financial statements? : a. Patents b. Shares held in a supplier c. Goodwill d. Development costs Which of the following statements about research and development expenditure are correct? Development expenditure recognised as an asset must be amortised over a period not exceeding five years In deciding whether development expenditure qualifies to be recognised as an asset, it is necessary to consider whether there will be adequate finance available to complete the project Research expenditure, other than capital expenditure on research facilities, should be recognised as an expense as incurred Which of the following statements about goodwill are correct