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<p>Which of the following statements about research and development expenditure are correct according to IAS38<br/>Intangible Assets?<br/>(1) If certain conditions are met, an enterprise may decide to capitalise development expenditure.<br/>(2) Research expenditure, other than capital expenditure on research facilities, must be written off as incurred.<br/>(3) Capitalised development expenditure must be amortised over a period not exceeding 5 years.<br/>(4) Capitalised development expenditure must be disclosed in the balance sheet under intangible non-current assets.<br/>A 1, 2 and 4 only<br/>B 1 and 3 only<br/>C 2 and 4 only<br/>D 3 and 4 only.</p><p> </p><p>C</p>页:
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