Which of the following statements with regard to accounting for goodwill and other intangibles is not correct?
(a) Impairment written off in respect of an intangible can be corrected when circumstances change
(b) The cost of an intangible asset with an indefinite life must be regularly reviewed
(c) Amortisation is the name given to depreciation of an intangible asset
(d) An amount expensed can be added back to cost when the intangible meets asset recognition criteria