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5.1 According to IAS 38 Intangible assets, which of the following statements about intangible assets are correct?

1 If certain criteria are met, research expenditure must be recognized as an intangible asset.

2 If certain criteria are met, development expenditure must be capitalized

3 Intangible assets must be amortized if they have a definite useful life

A 2 and 3 only

B 1 and 3 only

C 1 and 2 only

D All three statements are correct

答案：A

5.2 According to IAS 38 Intangible assets, which of the following statements concerning the accounting treatment of research and development expenditure are true?

1 If certain criteria are met, research expenditure may be recognized as an asset.

2 Research expenditure, other than capital expenditure on research facilities, should be recognized as an expense as incurred.

3 In deciding whether development expenditure qualifies to be recognized as an asset, it is necessary to consider whether there will be adequate finance available to complete the project.

4 Development expenditure recognized as an asset must be amortized over a period not exceeding five years.

5 The financial statements should disclose the total amount of research and development expenditure recognized as an expense during the period.

A 1, 4and 5

B 2,4and5

C 2,3and4

D 2,3and5

答案：D

5.3 According to IAS 38 Intangible assets, which of the following statements are correct?

1 Research expenditure should not be capitalized.

2 Intangible assets are never amortized.

3 Development expenditure must be capitalized if certain conditions are met.

A 1 and 3 only

B 1 and 2 only

C 2 and 3 only

D All three statements are correct

答案：A

5.4 According to IAS 38 Intangible assets, what amount should be charged in the statement of profit or loss and other comprehensive income for research and development costs for the year ended 31 December 20X7?

A $123, 000

B $182,000

C $162,000

D $103,000

答案：A

5.5 According to IAS 38 Intangible assets, what amount should be disclosed as an intangible asset in the statement of financial position for the year ended 31 December 20X7?

A $219,000

B $180,000

C $1 60,000

D $59,000

答案：A

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