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IAS 38 DEVELOPMENT COSTS

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › IAS 38 DEVELOPMENT COSTS

  • This topic has 3 replies, 2 voices, and was last updated 8 years ago by MikeLittle.
Viewing 4 posts - 1 through 4 (of 4 total)
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  • October 26, 2016 at 1:29 pm #346113
    fazeel93
    Member
    • Topics: 71
    • Replies: 49
    • ☆☆

    hello sir mike,

    does amortization of development costs start after commercial production of asset under development or at the time when development costs are capatalized?

    October 26, 2016 at 3:39 pm #346133
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23321
    • ☆☆☆☆☆

    After commercial production has started.

    It’s the matching concept – matching revenues against associated costs

    October 26, 2016 at 8:31 pm #346177
    fazeel93
    Member
    • Topics: 71
    • Replies: 49
    • ☆☆

    thanks sirrr

    October 27, 2016 at 7:38 am #346228
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23321
    • ☆☆☆☆☆

    You’re welcome

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