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ACCA考试F3历年真题精选及详细解析1111-19

4.1 According to IAS 38 Intangible assets, which of the following

statements about research and development expenditure are

correct?

1 If certain conditions are met, an entity may decide to

capitalize development expenditure.

2 Research expenditure, other than capital expenditure on

research facilities, must be written off as incurred.

3 Capitalized development expenditure must be amortized over

a period not exceeding 5 years.

4 Capitalized development expenditure must be disclosed in the

statement of financial position under intangible non-current

assets.

A 1,2and4only

1


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