Which of the following statements is correct? Select one: Where the cost model is used, specific disclosures are required including assumptions made on estimating fair values Disclosures about the useful lives of intangibles are required with explanations being required where assets are assessed to have finite useful lives Separate disclosures are required for internally generated intangibles AASB 138 requires disclosures about an entitys intangible assets to be made on an asset by asset basis