1.【答案】C。
解析：There is no requirement that development expenditure should be amortised over a period not exceeding ten years.
知识点：Recognition of R&D costs/ Amortisation of development costs
2.【答案】B。
解析：1 If the criteria are met, development expenditure must be capitalized.
3 There is no time scale given by IAS 38 for amortization.
知识点：Amortisation of development costs
