单项选择题
The following information is relevant for questions 3 and 4.
The following balances existed in the accounting records of Koppa Co, at 31 December 20X7.
180,000 total for development costs as at 1 January 20X7 relates to two projects:
20,000)
Project 910: in progress 98
180
(b) The research and development expenditure for the year is made up of:
$'000
Research expenditure 103
Development costs on Project 910 which continues to satisfy the
requirements in IAS 38 for capitalisation 59
162
According to IAS 38 Intangible assets, what amount should be charged in the statement of profit or loss and other comprehensive income for research and development costs for the year ended 31 December 20X7?
A．$123,000
B．$182,000
C．$162,000
D．$103,000
The following information is relevant for questions 3 and 4.
The following balances existed in the accounting records of Koppa Co, at 31 December 20X7.
Project 910: in progress 98
180
(b) The research and development expenditure for the year is made up of:
$'000
Research expenditure 103
Development costs on Project 910 which continues to satisfy the
requirements in IAS 38 for capitalisation 59
162
According to IAS 38 Intangible assets, what amount should be charged in the statement of profit or loss and other comprehensive income for research and development costs for the year ended 31 December 20X7?
A．$123,000
B．$182,000
C．$162,000
D．$103,000
(50.0分)