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development costs v/s research costs

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › development costs v/s research costs

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  • April 1, 2021 at 6:03 am #615634
    Noah098
    Member
    • Topics: 935
    • Replies: 352
    • ☆☆☆☆☆

    sir why costs related to designing a logo is not capitalised as an intangible asset? doesn’t it come under Development costs?

    April 1, 2021 at 11:03 am #615659
    Stephen Widberg
    Keymaster
    • Topics: 12
    • Replies: 2848
    • ☆☆☆☆☆

    Interesting point – I think it’s part of the brand which cannot be capitalised under IAS 38.

    Also, not sure that I could see ‘probable’ economic benefits.

    So don’t do it!

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