ACCA论坛,ACCA考友论坛-全球ACCA中文论坛|中国ACCA学习网

 找回密码
 立即注册
查看: 2034|回复: 0

#ACCA每日一小考# 9.1 答案公布

[复制链接]

1272

主题

2389

帖子

3180

积分

首席管理员

Rank: 5Rank: 5Rank: 5Rank: 5Rank: 5

积分
3180
admin 发表于 2014-9-2 14:27:10 | 显示全部楼层 |阅读模式
#ACCA每日一小考# 9.1

Which TWO of the following statements concerning the accounting treatment of research and development expenditure are true, according to IAS 38 Intangible Assets?

A. Development projects must be reviewed at each reporting date, and expenditure on any project no longer qualifying for capitalisation must be amortised through the statement of comprehensive income over a period not exceeding five years.

B. Research expenditure, other than capital expenditure on research facilities, should be recognised as an expense 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 costs recognised as an asset must be amortised over a period not exceeding five years.

正确答案: B, C

答案解析:

The correct answers are:
Research expenditure, other than capital expenditure on research facilities, should be recognised as an expense as incurred.

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.



Development costs are amortised over the useful life of the project. This is not confined to five years.


您需要登录后才可以回帖 登录 | 立即注册

本版积分规则

小黑屋|ACCA论坛,ACCA考友论坛-全球ACCA中文论坛|中国ACCA学习网

GMT+8, 2024-11-5 16:04 , Processed in 0.086449 second(s), 27 queries .

Powered by Discuz! X3.4

Copyright © 2001-2021, Tencent Cloud.

快速回复 返回顶部 返回列表