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Which of the following statements about research and development expenditure are correct?
(1) Research expenditure, other than capital expenditure on research facilities, should be recognised as an expense
as incurred.
(2) In deciding whether development expenditure qualifies to be recognised as an asset, it is necessary to consider
whether there will be adequate finance available to complete the project.
(3) Development expenditure recognised as an asset must be amortised over a period not exceeding five years.
A (1), (2) and (3)
B (1) and (2) only
C (1) and (3) only
D (2) and (3) only

 

B

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