Question 3 10 Marks "Several authors, such as Stewart (1997) and Lev (2001), reveal that intangible assets play an increasingly important role in a company's capital and are, in fact, becoming more important than tangible assets." (Calvalho et al., 2016, p. 4). Required: Do you agree with this statement? Discuss briefly References: Carvalho, C., Rodrigues, A. M., & Ferreira, C. 2016. The recognition of goodwill and other intangible assets in business combinations - The Portuguese case. Australian Accounting Review, Vol. 26, No. 1, pp. 4-20. Lev, B. (2001). Intangibles: Management, measurement, and reporting. The Brookings Institution, Washington. Stewart, T. 1997. Intellectual capital: The new wealth of organisations. Nicholas Brealey Publishing, London