求助~ 一道概念题

正确答案是B，A为什么是错的？ 谢谢！

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:

A. capitalize costs directly related to the development.

B. expense costs until technical feasibility has been established.

C. expense them as incurred.

Answer = B

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.

哈哈我又来回答啦。Notes上说的挺清楚的，大概这样:
Under IFRS, development costs may be capitalized. (research costs are expensed). To recognize an intangible asset in development, a firm must show that it can complete the asset and intends to use or sell the completed asset, among other criteria. Other criteria on Notes FRA Page 208.

YogaChang 发表于 2015-6-3 23:55
哈哈我又来回答啦。Notes上说的挺清楚的，大概这样:
Under IFRS, development costs may be capitalized.  ...

还真是这样啊，我复习用的是13年notes，刚看了下15年的，就多了个“may be"两个字。看来这两天要过下新版的notes了，谢谢了！

通俗的说，研发的支出只有在支出所得到的产品改进甚至改革能够price到产品里的时候（material change or so called reaching certain critera），这种支出才能被资本化（这个时候支出才能符合资产确认要素，比如持续性给公司带来现金流入），otherwise就像做小板凳的时候加宽了一点凳子表面，没什么实质性变化，有关支出算进当期损益。