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<p>Which of the following statements concerning the accounting treatment of research and development expenditure<br/>are true, according to IAS 38 Intangible Assets?<br/>(1) Development costs recognised as an asset must be amortised over a period not exceeding five years.<br/>(2) Research expenditure, other than capital expenditure on research facilities, should be recognised as an<br/>expense as incurred.<br/>(3) In deciding whether development expenditure qualifies to be recognised as an asset, it is necessary to<br/>consider whether there will be adequate finance available to complete the project.<br/>(4) Development projects must be reviewed at each balance sheet date, and expenditure on any project no<br/>longer qualifying for capitalisation must be amortised through the income statement over a period not<br/>exceeding five years.<br/>A 1 and 4<br/>B 2 and 4<br/>C 2 and 3<br/>D 1 and 3.</p><p> </p><p>C</p> <p>下周才学呢</p>页:
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