问题如下:
Which of the following statement is most appropriate if it is under the U.S. GAAP?
选项:
A.The interest paid on loans to finance construction of a long-lived asset should be recognized as an expenditure.
B.The normal R&D costs should be recognized as an expenditure.
C.The investment property's construction cost should be capitalized.
解释:
B is correct.
R&D costs are expensed under U.S. GAAP.
Interest on loans that specifically fund construction of long-lived assets must be capitalized under U.S. GAAP.
Under the U.S. GAAP, there is no investment property.
老师,你好,这题里A 选项的要作为capitalize不是应该只在IFRS准则下成立嘛?那在US GAAP不是可以作为expense去记录?谢谢~