NO.PZ2023020602000137
问题如下:
A company that prepares its financial statements in accordance with International Financial Reporting Standards (IFRS) is attempting to produce lighter and longer-lasting batteries for portable electronic devices. The most appropriate accounting treatment for the related costs incurred in this project is to:选项:
A.capitalize costs directly related to the development. B.expense costs until technical feasibility has been established. C.expense them as incurred.解释:
Under IFRS, research and development costs are expensed until certain criteria are met, including that technical feasibility has been established and the company intends to use the developed product.还有讲义写的development是capitalize if certain criteria are met ,这个criteria指的是technical feasibiltiy吗?
所以和GAAP的区别就是IFRS是technical feasibility,GAAP是economic feasibility?