• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

September 2025 ACCA Exams

How was your exam? Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>

?ntangible non -current assets

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › ?ntangible non -current assets

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by John Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • February 27, 2018 at 6:49 pm #439259
    suleymanabuzerli
    Member
    • Topics: 84
    • Replies: 32
    • ☆☆

    “expenditure on research must always be written off in the period in which it is incurred”.

    ?f research expenses belong to last year but incur in the subsequent year
    ?n that case ,the expenses in SOPL should be included in the last financial year?

    February 28, 2018 at 9:12 am #439325
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54749
    • ☆☆☆☆☆

    They belong to the year in which they were incurred. (When they are paid is of no relevance – it is when they were incurred)

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • The topic ‘?ntangible non -current assets’ is closed to new replies.

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • HasoobBob on Civil Law, Common Law, Criminal Law – ACCA LW Global
  • thienan0110 on Basic group structures – SPLOCI introduction and example – ACCA (SBR) lectures
  • thienan0110 on Basic group structures – SPLOCI introduction and example – ACCA (SBR) lectures
  • John Moffat on Financial management objectives – ACCA Financial Management (FM)
  • basilahamed4 on Financial management objectives – ACCA Financial Management (FM)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in