每天一练F3回复可见答案
<p>Which of the following statements about research and development expenditure are correct?<br/>(1) Research expenditure, other than capital expenditure on research facilities, should be recognised as an expense<br/>as incurred.<br/>(2) In deciding whether development expenditure qualifies to be recognised as an asset, it is necessary to consider<br/>whether there will be adequate finance available to complete the project.<br/>(3) Development expenditure recognised as an asset must be amortised over a period not exceeding five years.<br/>A (1), (2) and (3)<br/>B (1) and (2) only<br/>C (1) and (3) only<br/>D (2) and (3) only<br/></p><p> </p><p>B</p>页:
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