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22. Which of the following statements about research and development costs (R\&D) and intangible assets is correct? (a) Under the U.S. Generally Accepted Accounting Principles (GAAP), R\&D costs are recorded as intangible assets. (b) Under the International Financial Reporting Standards (IFRS), some development costs meeting specific requirements can be capitalized as intangible assets. (c) Under the U.S. GAAP, R\&D costs that ritsulted in successful patents will be recorded as patents on the balance sheet. (d) Under the U.S. Generally Accepted Accounting Principles (GAAP), R\&D costs are amortized over the estimated useful life. Question 23 2.5pts 23. Which of the following statements about a company's goodwill is correct? (a) Goodwill is amortized over a limited useful life. (b) Goodwill does not subject to impairment. (c) Goodwill is only recorded when there is an exchange transaction that involves the purchase of an entire