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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › development costs v/s research costs
sir why costs related to designing a logo is not capitalised as an intangible asset? doesn’t it come under Development costs?
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!
