acca f3考试考什么呢？小编给大家整理了关于f3科目的常考知识点。快来看一看吧！
1. Research costs--- expense
2. Development expenditure must be recognised as an intangible asset if, and only if, the business can demonstrate that all of the criteria in IAS 38 have been met.
• CRITERIA: ‘PIRATE’
P –Probable
I –Intention
R –Resources
A –Ability
T –Technical
E –Expenditure
3. Amortisation of development costs
3.1 Calculation
Definite useful life---straight-line method
Indefinite useful life--- annual impairment review
3.2 Accounting
Dr: Amortisation expense (statement of profit or loss)
Cr: Accumulated amortisation account (statement of financial position)
