The classification of a preference share as an equity instrument or financial liability is:

Select one:

a.not affected by the other rights that attach to them if they are non-redeemable.

b.affected by an intention to make distributions in the future.

c.not affected by a history of making distributions.

d.affected by a history of making distributions.

Which of the following is not a directly attributable cost of research and development?

Select one:

a.Fees to register a legal right.

b.All of the given answers are correct.

c.Costs of materials consumed in generating the intangible asset.

d.Costs of employee benefits arising from the generation of the intangible asset.