EVA – Capitalising costs

Hi,

Got some conflicting information between exam questions. If, for example, during the year a company incurs £20m worth of R&D costs, then what impact would that have on the starting capital employed figure? In one question it shows it as being added back to starting capital employed figure for that year and in another answer it gets added only to the next years starting capital employed figure.

Secondly, I am correct in believing that other than the small syllabus additions and CBE there are no further changes to APM exam?

Thanks for your help.

Regards
Sohaib