2020年acca考试F3考试模拟练习（133）

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9.4 According to IAS 38 Intangible assets, which of the following statements is/are 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 statement of financial position 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.

A 3 only

B 2and 3

C 1and4

D 1and3

答案：A

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