Question：Which of the following types of research and development expenditure must be written off in the year it is incurred?
A. Legal costs in connection with registration of a patent.
B. Market research costs confirming the ultimate commercial viability of a product.
C. Costs of searching for possible alternative products.
D. Costs of research work which are to be reimbursed by a customer.
The correct answer is:The costs of searching for possible alternative products.
Expenditure must be specific. While IAS 38 states that selling costs are not normally development costs, they may be treated as such when confirming commercial viability.
　　高顿网校温馨提醒
　　各位考生，2016年ACCA备考已经开始，为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。戳这里进入ACCA免费题库>>>

微信扫一扫，关注ACCA*7资讯，满满的干货喂饱你！ACCA微信公众号：gaodunaccaACCA分享与交流QQ群：227573128 

展开全文