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From the following identify the line items that is/are prohibited from being recognized as an intangible asset in the books of accounts as per IAS

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From the following identify the line items that is/are prohibited from being recognized as an intangible asset in the books of accounts as per IAS 38 ? Home grown goodwill II. Separately acquired intangible III. Internally generated intangibles I and III only II and III only Il only I only

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