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9.2 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 capitalise development expenditure.
2 Research expenditure, other than capital expenditure on research facilities, must be written off as incurred.
3 Capitalised development expenditure must be amortised over a period not exceeding 5 years.
4 Capitalised development expenditure must be disclosed in the statement of financial position under intangible non-current assets.
A 1,2and4only
B 1 and 3 only
C 2 and 4 only
D 3 and 4 only
答案:C
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