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33.10 A newly-registered company is considering the accounting policies it should adopt.Policies under consideration are:
1 Research and development expenditure should be capitalised and amortised over the years in which the resultant product is sold or used.
2 Inventory should be valued at the lower of cost and net realisable value.
3 Goodwill arising in a business combination should be written off immediately to the statement of profit or loss.
Which of these possible accounting policies would, if adopted, contravene International Financial Reporting Standards?
A 1 and 2 only
B 2 and 3 only
C 1 and 3 only.
D 1,2 and 3
答案：C
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