It Has Been Argued That When It Comes to Intangible

It has been argued that when it comes to intangible assets capital markets would be better served by:

A) Requiring all intangibles, internally generated or purchased, to be expensed
B) Only allowing purchased intangibles to be capitalised
C) Giving discretion to management on when to capitalise intangible assets
D) Requiring all intangibles, internally generated or purchased, to be capitalised