8 There are currently limited circumstances under the Australian Accounting Standards which allow for intangible assets to be recorded and shown in the financial statements of a business. Do you think it is appropriate that the accounting standards have these limitations in place for intangible assets, or do you think that accounting standards should allow businesses to include and show more information about their intangible assets in their financial statements? Provide a well explained and clear justification for your position, and include a relevant example to demonstrate your point of view