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May the following items be eligible for capitalisation as intangible assets in accordance with IAS 38 Intangible Assets? (Explain the reason) 1/Goodwill internally generated 2/Software

May the following items be eligible for capitalisation as intangible assets in accordance with IAS 38 Intangible Assets? (Explain the reason) 1/Goodwill internally generated 2/Software from purchase 3/Copyrights-books, film etc from purchase 4/Development costs internally generated 5/Research costs internally generated

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