• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

IFRS 15

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IFRS 15

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by AvatarP2-D2.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • October 15, 2018 at 1:08 pm #478459
    Avataralqadami
    Member
    • Topics: 1
    • Replies: 0
    • ☆

    If the costs incurred in fulfilling a contract with a customer are not within the scope of another standard (in our case direct salary costs), when it can be expensed as incurred? Are their any way to avoid capitalising it?

    What is meant by the standard by the costs are expected to be recovered?

    October 20, 2018 at 8:48 am #479270
    AvatarP2-D2
    Keymaster
    • Topics: 4
    • Replies: 7232
    • ☆☆☆☆☆

    Hi,

    Why would you wish to avoid capitalising these costs? I think that you’ll find that the costs are within the scope of another standard. The salary costs would be under IAS 19 for example.

    Thanks

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • TEDI on Regulatory bodies – CIMA F1 Financial Reporting
  • Ismail12 on Project management – ACCA Strategic Business Leader (SBL)
  • TEDI on CIMA F1 Chapter 3 Test
  • TEDI on CIMA F1 Chapter 1 Test
  • TEDI on CIMA F1 Chapter 1 Test

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in