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为什么A不对

NO.PZ2024011002000090

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.

我觉得b是属于us gaap

a 属于 ifrs

嗨，努力学习的PZer你好：

1、这道题是让判断差别税收应该计入什么。

首先不可能是A，因为题目说了“The company has a long history of profitability, which is expected to continue. ”，公司有长期营收历史，所以公司会在接下来的几年里面交税，所以预期暂时差异会逆转。只有预计不可逆转的时候才会作为equity。

IFRS下A也不正确哦

IFRS下，如果公司能够在后期证明研发的产品是可行的话，之后就可以资本化这项费用——就是说不用完全的费用化所有的研发成本

B的意思就是直到技术上证明是可行的之前都是费用化这笔研发费用的（那之前就还是费用化），和书上的意思一致

2、关于R&D支出资本化还是费用化的问题，看下图讲义，IFRS下资本化要符合一定的条件，也就是这题英文解析里说的techinical feasibility has been established and the company intends to use the developed product，如果划分的话就是development阶段的支出才能资本化。

GAAP也如下图，这两个评判标准叫法不一样。

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为什么A不对

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