The following information is relevant for questions 9.9 and 9.10. The following balances existed in the accounting records of Koppa Co, at 31 December 20X7. $'000 Development costs capitalised, 1 January 20X7 180 Research and development expenditure for the year 162 In preparing the company's statement of profit or loss and other comprehensive income and statement of financial position at 31 December 20X7 the following further information is relevant. (a) The $180,000 total for development costs as at 1 January 20X7 relates to two projects: Project 836: completed project $'000 82 (balance being amortised over the period expected to benefit from it. Amount to be amortised in 20X7: $20,000) Project 910: in progress 98 (b) The research and development expenditure for the year is made up of: 180 Research expenditure $'000 103 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 disclosed as an intangible asset in the statement of financial position for the year ended 31 December 20X7?
A、$219,000
B、$180,000
C、$160,000
D、$59,000
A、$219,000
B、$180,000
C、$160,000
D、$59,000
【参考答案及解析】
$219,000. Development costs b/f $180,000 + additions on project 910 $59,000 -depreciation $20,000.
$219,000. Development costs b/f $180,000 + additions on project 910 $59,000 -depreciation $20,000.