答案和详解如下： 37、Correct answer is A "Analysis of Long-Lived Assets: Part I - The Capitalization Decision," Gerald I. White, Ashwinpaul C. Sondhi, and Dov Fried 2008 Modular Level I, Vol. 3, pp. 360-361 Study Session 9-36-b determine which intangible assets, including software development costs and research and development costs, should be capitalized, according to U.S. GAAP and international accounting standards The excess price paid over the net book value during an acquisition that cannot be assigned to other identifiable assets is assumed to be for goodwill.
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发表于 2008-11-18 17:20
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