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2020年acca考试F3考试模拟练习(136)进入阅读模式

2020年acca考试F3考试模拟练习(136) 进入阅读模式 点我咨询

2020-08-24 09:20:17| 来源:中公财经

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9.7 According to IAS 38 Intangible assets, which of the following statements concerning the accounting treatment of research and development expenditure are true?

1 If certain criteria are met, research expenditure may be recognised as an asset.

2 Research expenditure, other than capital expenditure on research facilites, should be recognised as an expense as incurred.

3 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.

4 Development expenditure recognised as an asset must be amortised over a period not exceeding five years.

5 The financial statements should disclose the total amount of research and development expenditure recognised as an expense during the period.

A 1, 4and 5

B 2,4and5

C 2,3and4

D 2,3and5

答案:D

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