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9.3 According to IAS 38 Intangible assets, which of the following statements concerning the accounting treatment of research and development expenditure are true?
1 Development costs recognised as an asset must be amortised over a period not exceeding five years.
2 Research expenditure, other than capital expenditure on research facilities, should be recognised as an expense as incurred.
3 In deciding whether development expenditure qualifies to be recognised as an asset, it is necessary to consider whether there will be adequate finance available to complete the project.
4 Development projects must be reviewed at each reporting date, and expenditure on any project no longer qualifying for capitalisation must be amortised through the statement of profit or loss and other comprehensive income over a period not exceeding five years.
A 1and 4
B 2 and 4
C 2and 3
D 1and 3
答案：C
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