ONEC-RDC Expert-Comptable Practice Questions - ONEC-RDC - Examens Des Unités D'Enseignement (Expert-Comptable, DR Congo) Exam

Research costs must always be expensed as incurred, while development costs may be capitalized only if specific strict feasibility and future economic benefit criteria are met Both research and development costs must be capitalized as intangible assets and amortized over 10 years Both research and development costs must always be expensed immediately with no capitalization allowed under any circumstance Research costs are capitalized as deferred charges (charges immobilisées) while development costs are expensed