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development costs

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › development costs

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by P2-D2.
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    Posts
  • January 27, 2022 at 5:37 am #647568
    LuxetVeritas
    Participant
    • Topics: 24
    • Replies: 20
    • ☆

    how do develoment costs capitalised affect the current year’s deferred tax? what about the deferred tax?

    January 29, 2022 at 3:56 pm #647698
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7171
    • ☆☆☆☆☆

    Hi,

    The development costs will be capitalised under IAS 38 for the accounting treatment but the tax authorities usually allow the costs in full as incurred, hence the tax base is zero. We should then have the carrying value being greater than the tax base, so a deferred tax liability.

    Thanks

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