1.【答案】B。
解析：There is no requirement that development expenditure should be amortised over a period not exceeding ten years.
知识点：Amortisation of development costs
2.【答案】B。
解析：Research expenditure can never be capitalized and must be recognized as an expense in the statement of profit or loss in accordance with IAS 38. B: HSK spent $15,000 researching a new type of product and the research is expected to lead to a new product line in 3 years' time还处于在调查研究的阶段。
知识点：Recognition of R&D costs
