【每日一练】ACCA F3（ June 2014）

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.
Each question is worth 2 marks.

Which of the following statements are correct?
(1) Capitalised development expenditure must be amortised over a period not exceeding five years.
(2) Capitalised development costs are shown in the statement of financial position under the heading of non-current assets
(3) If certain criteria are met, research expenditure must be recognised as an intangible asset.
A 2 only
B 2 and 3
C 1 only
D 1 and 3

Answer：

A

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