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helenababe · 2018年08月28日

问一道题:NO.PZ2018062018000049 [ CFA I ]

问题如下图:

选项:

A.

B.

C.

解释:

under IFRS,老师说research记为expensed,development记为capitalized。 

一般题目不标明的时候,默认IFRS呀。

所以a不对吧

2 个答案

粉红豹 · 2018年09月28日

老师,从经济实质上理解这个规定,怎么理解?

the cost to internally develop intangible assets are generally expensed when incurred.

然后,还麻烦翻一下这句话,解释下这句话来着。。。



品职辅导员_小明 · 2018年09月28日

就是说如果无形资产是从内部产生的,就要费用化,举个例子,我记得有一道题是考goodwill,goodwill如果是由于并购产生的,这就是外部原因,就要资本化,如果是因为内部产生的,internally,就是费用化

品职辅导员_小明 · 2018年08月29日

the cost to internally develop intangible assets are generally expensed when incurred.

这是原版书上的话,可以参考一下。这里重点是internally

helenababe · 2018年08月29日

好滴,谢谢老师

品职辅导员_小明 · 2018年09月04日

加油,欢迎不懂随时问

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