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Which of the items below can be recognised as an intangible asset in the statement of financial position following the provisions in AASB 138? a.

Which of the items below can be recognised as an intangible asset in the statement of financial position following the provisions in AASB 138?

a. Internally generated goodwill

b. Salaries paid to the research team in-house who developed a security software

c. Staff training cost in using a new technology

d. Marketing costs to promote a new product

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