Which of the following statements is correct? All internally developed intangible assets are capitalised at cost 0D All intangible assets are deemed to have an indefinite useful life Intangible assets may be depreciated on a reducing balance basis Intangible assets can never be revalued upwards. 9:08 va Which of the following statements is correct when accounting for business combinations? Goodwill must be tested for impairment only when indicators exist Provisions for future restructuring costs arising from the business combination should be recognised in applying the acquisition method Goodwill must be tested at least annually for impairment An impairment loss arising on