问答题   Golden Co has two projects. Project A is an exploratory investigation of the effects of heat on the activity of pain-killers. Project B has developed a new heart-disease drug, which is due to be profitably launched in six months.
    Are the following statements true or false?
   
  True False
(1) Costs relating to Project B should be written off as incurred    
(2) Project A is a research project    
 
【正确答案】
【答案解析】[考点] Recording transactions and events-Non-current asset-IAS 38 Intangible assets-Research&Development expenditure [难易度] 易 Project A属于Research阶段，该阶段发生的支出具有很大的不确定性，属于Revenue expenditure。 Project B符合无形资产的确认条件，属于Capital expenditure，要确认为无形资产。