问答题   Whether the following costs should be capitalised as an intangible asset or recognised as expense in accordance with IAS 38 Intangible Assets?
   
  Expensed Capitalised
(1) Market research into a new market    
(2) A license purchased to broadcast a television series    
(3) Testing a new process which will create efficiency
savings once implemented 		   
(4) Advertising the launch of a new product    
 
【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 (1) Research支出直接费用化。 (2)购买的电视转播权，资本化成无形资产。 (3)一个新流程的测试成本，测试属于研发项目的最后阶段，资本化。 (4)广告支出直接费用化。