【多选题】According to IAS 38 Intangible assets, which of the following statements about research and development expenditure are correct?
A.
Research expenditure should be recognised as an expense as incurred.
B.
Capitalised expenditure should be recognised as an asset as incurred.
C.
In deciding whether development expenditure qualifies to be recognised as an asset, it is necessary to consider whether there will be adequate finance available to complete the project.
D.
Development expenditure recognised as an asset must be amortised when it meet the capitalisation criteria.
E.
Development expenditure recognised as an asset must be amortised over a period not exceeding five years.