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9.7 According to IAS 38 Intangible assets, which of the following statements concerning the accounting treatment of research and development expenditure are true?
1 If certain criteria are met, research expenditure may be recognised as an asset.
2 Research expenditure, other than capital expenditure on research facilites, 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 expenditure recognised as an asset must be amortised over a period not exceeding five years.
5 The financial statements should disclose the total amount of research and development expenditure recognised as an expense during the period.
A 1, 4and 5
B 2,4and5
C 2,3and4
D 2,3and5
答案：D
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