微信扫一扫
实时资讯全掌握
Which TWO of the following statements about research and development expenditure are correct according to IAS38 Intangible Assets? A. If certain conditions are met, an entity may decide to capitalise development expenditure. B. Capitalised development expenditure must be amortised over a period not exceeding 5 years. C. Capitalised development expenditure must be disclosed in the statement of financial position under intangible non-current assets. D. Research expenditure, other than capital expenditure on research facilities, must be written off as incurred. |