ACCA F7必会题:Non current assets

来源:中国ACCA考试网发布时间:2020-03-02 15:16发布者:qhw

今天为大家带来的是ACCA  F7的试题内容,感兴趣的一定要看完哦~顺便再送大家一个备考ACCA的神兵利器-当当当!2020ACCA考试资料包,自提,戳:ACCA资料【新手指南】+内部讲义+解析音频

Question
:Which of the following types of research and development expenditure must be written off in the year it is incurred?
 
A. Legal costs in connection with registration of a patent.
 
B. Market research costs confirming the ultimate commercial viability of a product.
 
C. Costs of searching for possible alternative products.
 
D. Costs of research work which are to be reimbursed by a customer.
 
 
The correct answer is: The costs of searching for possible alternative products.
 
Expenditure must be specific. While IAS 38 states that selling costs are not normally development costs, they may be treated as such when confirming commercial viability.
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