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标题: 每日一练F3 答案回复可见 [打印本页]

作者: sunlimei    时间: 2008-5-13 09:46     标题: 每日一练F3 答案回复可见

IAS 38 Intangible Assets governs the accounting treatment of expenditure on research and development.
The following statements about the provisions of IAS 38 may or may not be correct.

        (1) Capitalised development expenditure must be amortised over a period not exceeding five years.
        (2) If all the conditions specified in IAS 38 are met, development expenditure may be capitalised if the directors
              decide to do so.
        (3) Capitalised development costs are shown in the balance sheet under the heading of Non-current Assets.
        (4) Amortisation of capitalised development expenditure will appear as an item in a company’s statement of
              changes in equity.

Which of these four statements are in fact correct?

A     3 only
B     2 and 3
C     1 and 4
D     1 and 3

A


作者: wispydog    时间: 2008-6-3 18:06

a




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