A company which prepares its financial statements
A company, which prepares its financial statements in accordance with IFRS is in the process of developing a more efficient production process for one of its primary products.The most appropriate accounting treatment for those costs incurred in the project is to:
A.expense them as incurred.
B.capitalize costs directly related to the development.
C.expense costs until technical feasibility has been established.
参考解答
4j0***915
2024-09-09 01:41:53
Ans:C.
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 it.
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