【单选题】Which of the following statements relating to intangible assets is true?
A.
all intangible assets must be carried at amortised cost or at animpaired amount; they cannot be revalued upwards
B.
the development of a new process which has not completed may still be recognised as an asset
C.
expenditure on the prototype of a new engine cannot be classified as an intangible asset because theproto type has been assembled and has physical substance
D.
traning cost can be recognised as intangible assets because it will bring future economic benefits