Development costs（開發(fā)成本）是什么意思_2020年ACCA考試FR知識(shí)點(diǎn)
心有多大，舞臺(tái)就有多大。2020年ACCA考試備考正在進(jìn)行中，為了幫助大家順利備考，東奧小編為大家準(zhǔn)備了ACCA考試知識(shí)點(diǎn)，趕快來(lái)看一下詳細(xì)內(nèi)容吧。
【內(nèi)容導(dǎo)航】
Development costs開發(fā)成本
【知識(shí)點(diǎn)】
Development costs開發(fā)成本
Development costs
Development costs may qualify for recognition as intangible assets provided that the following strict criteria can be demonstrated
a) The technical feasibility of completing the intangible asset so that it will be available for use or sale
b) Its intention to complete the intangible asset and use or sell it
c) Its ability to use or sell the intangible asset
d) How the intangible asset will generate probable future economic benefits. The entity should demonstrate the existence of a market for the output of the intangible asset or the intangible asset itself
e) Its ability to measure the expenditure attributable to the intangible asset during its development reliably
f) Resources adequate and available to complete
永遠(yuǎn)都不要放棄自己，勇往直前，直至成功。ACCA備考時(shí)間已經(jīng)不多，大家趕快行動(dòng)起來(lái)吧，最后，預(yù)祝大家ACCA考試順利通關(guān)。
注：以上內(nèi)容來(lái)自Crystal老師基礎(chǔ)班第22講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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