问题：What is the accounting treatment of a laboratory purchased for R&D activity?
A. Capitalise the laboratory as a tangible non-current asset and charge no depreciation.
B. Capitalise the laboratory as an intangible non-current asset and amortise over its useful life.
C. Write off all costs as incurred in accordance with IAS 38.
D. Capitalise the laboratory as a tangible non-current asset and depreciate over its useful life.
答案：The correct answer is: To capitalise the laboratory as a tangible non-current asset and depreciate over its useful life.
This is the normal treatment for any non-current asset. (If the laboratory was being used for development which met the IAS 38 criteria the depreciation would be debited initially to the deferred development balance which would then be amortised through the income statement over the commercial life of the resulting product.)
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