Which of the following statements about intangible assets is true according to IAS 38 Intangible Assets? Select one: a. All intangible assets are subject to annual impairment review b. Intangible assets can never be measured using the revaluation model C. Internally generated brands can only be recognised as assets if intended to be used for the foreseeable future d. Research costs should always be written off as an expense to profit or loss Question 18 Not yet answered Marked out of 1.00 p Flag question Which of the following conditions must be met in order to classify an asset as held for sale? i. The asset is expected to be sold within 12 months ii. The asset will definitely be sold iii. The asset is available for immediate sale in its present condition The asset is due to be marketed in the next month iv. Select one: a. (i), (ii) and (iii) b. (i), (iii) and (iv) C. (i) and (iii) d. (ii) and (iv)