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融跃答疑珂老师 2022-03-13 09:47
致精进的你:
同学您好，新考纲这里已经不区分美国准则和国际准则，只有一个，就是软件研发需要达到一定可行性之后的成本才能资本化，原文如下：accounting standards require companies to capitalise software development costs after a product’s feasibility is established. ，
The real talent is resolute aspirations.
真正的才智是刚毅的志向。
追问12022-03-13 11:17
达到可行性可以资本化，为什么不选c？
回答2022-03-14 09:24
美国准则禁止研发费用资本化，统统费用化，请参照原版书内容。原文：US GAAP prohibits the capitalization as an asset of most costs of internally developed intangibles and research and development. All such costs usually must be expensed.
