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CFA考试(Level Ⅰ) - 相关题库
单选题 编号:2693182
1. 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.

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