9. Which of the following qualify for recognition as intangible assets according to IAS 38? i) ii) iii) iv) vi) Acquired goodwill Internally generated goodwill Research costs on software that is subsequently developed and sold Development costs on new manufacturing processes A positive bank balance K Shares in a software development company A. 1 and 3 B. 1, 4 and 6 C. 2, 4 and 6 D. 2, 3 and 5 E. 1 and 4