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sunlimei 发表于 2008-5-13 09:46

每日一练F3 答案回复可见

<p>IAS 38 Intangible Assets governs the accounting treatment of expenditure on research and development.<br/>The following statements about the provisions of IAS 38 may or may not be correct.</p><p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1) Capitalised development expenditure must be amortised over a period not exceeding five years.<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) If all the conditions specified in IAS 38 are met, development expenditure may be capitalised if the directors<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; decide to do so.<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) Capitalised development costs are shown in the balance sheet under the heading of Non-current Assets.<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) Amortisation of capitalised development expenditure will appear as an item in a company’s statement of<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; changes in equity.</p><p>Which of these four statements are in fact correct?<br/><br/>A&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3 only<br/>B&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2 and 3<br/>C&nbsp;&nbsp;&nbsp; &nbsp;1 and 4<br/>D&nbsp;&nbsp;&nbsp;&nbsp; 1 and 3<br/></p><p></p><p>A</p>

wispydog 发表于 2008-6-3 18:06

a

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