Which of the Following Statements Is Correct

Multiple Choice

Which of the following statements is correct?

A) IAS 38 requires disclosures about an entity's intangible assets, with disclosures being made on an asset by asset basis;
B) Disclosures about the useful lives of intangibles are required with explanations being required where assets are assessed to have finite useful lives;
C) Where the cost model is used, specific disclosures are required including assumptions made on estimating fair values;
D) Separate disclosures are required for internally generated intangibles.