?ntangible non -current assetsForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › ?ntangible non -current assetsThis topic has 1 reply, 2 voices, and was last updated 7 years ago by John Moffat.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts February 27, 2018 at 6:49 pm #439259 suleymanabuzerliMemberTopics: 84Replies: 32☆☆“expenditure on research must always be written off in the period in which it is incurred”.?f research expenses belong to last year but incur in the subsequent year ?n that case ,the expenses in SOPL should be included in the last financial year? February 28, 2018 at 9:12 am #439325 John MoffatKeymasterTopics: 57Replies: 54699☆☆☆☆☆They belong to the year in which they were incurred. (When they are paid is of no relevance – it is when they were incurred)AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)The topic ‘?ntangible non -current assets’ is closed to new replies.