Oliverbug
2020-11-05 16:38這個(gè)是適用于 us gaap & ifrs的嗎 Companies that capitalize R&D costs report those expenditures in CFI; companies that expense R&D costs report those expenditures in CFO.
所屬:CFA Level I > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來(lái)源: 視頻位置 相關(guān)試題
1個(gè)回答
Sinny助教
2020-11-05 16:50
該回答已被題主采納
同學(xué)你好,不管是美國(guó)準(zhǔn)則和國(guó)際準(zhǔn)則下,資本化都是確認(rèn)CFI的流出,而費(fèi)用化確認(rèn)CFO的流出
