GU · 2021年05月09日
NO.PZ2018062018000049
问题如下：
The expenditures of intangible assets are generally not capitalized if:
选项：
A. they are developed internally.
B. they are purchased in situations other than business combinations.
C. they are acquired in a business combination.
解释：
A is correct. The costs to internally developed intangible assets are generally expensed when incurred.
国际准则下develop cost不是资本化的吗，这道题为什么是非资本化？
纠纠_品职答疑助手 · 2021年05月09日
嗨，从没放弃的小努力你好：
题干的generally一词说明问的是一般情况。
国际准则下develop支出可以资本化是有前提的，需要“ certain criteria are met, including technological feasibility, the ability to use or sell the resulting asset, and the ability to complete the project.”
美国准则develop支出基本原则是费用化，特殊情况是内部开发的软件，在严格的前提下可以资本化。
所以如果问的是general的情况，没有说满足两个准则下资本化的前提，内部研发支出只能费用化。
----------------------------------------------努力的时光都是限量版，加油！
NO.PZ2018062018000049 问题如下 The expentures of intangible assets are generally not capitalizeif: A.they are velopeinternally. B.they are purchasein situations other thbusiness combinations. C.they are acquirein a business combination. A is correct. The costs to internally velopeintangible assets are generally expensewhen incurre 我有两个问题1；a为什么正确呀，说的velopment不能资本化？在国际准则下不是有些是可以资本化的吗？2；可否一下b和c分别是什么意思
NO.PZ2018062018000049问题如下The expentures of intangible assets are generally not capitalizeif:A.they are velopeinternally.B.they are purchasein situations other thbusiness combinations.C.they are acquirein a business combination.A is correct. The costs to internally velopeintangible assets are generally expensewhen incurre如题。。。。。the projewill completeanththe software will useinten
NO.PZ2018062018000049问题如下The expentures of intangible assets are generally not capitalizeif: A.they are velopeinternally. B.they are purchasein situations other thbusiness combinations. C.they are acquirein a business combination. A is correct. The costs to internally velopeintangible assets are generally expensewhen incurre
NO.PZ2018062018000049 我看答案里有助教说Gooill属于无形资产，有助教又说不是，到底Gooill属不属于无形资产啊？如果不是，那么C就不用用Gooill来举例啊。
