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Research and development

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Research and development

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by P2-D2.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • February 14, 2024 at 9:20 am #700307
    boysbv
    Participant
    • Topics: 29
    • Replies: 20
    • ☆

    Hi Sir! Can you help me with this question please i can’t understand why the answer is C.

    On 1 October 20X1 Hyena paid $500,000 deposit towards the cost of a laboratory for research and development. On 31 December 20X1, Hyena’s financial year end, the laboratory had still not been completed.

    Where should the payment of $500,000 appear in Hyena’s statement of financial position as at 31 December 20X1?

    A. Development costs under intangible assets
    B. Payments on account under intangible assets
    C. Payments on account under tangible non-current assets
    D. Payments on account under current assets

    February 15, 2024 at 4:12 pm #700425
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7171
    • ☆☆☆☆☆

    Hi,

    The payment is towards the construction of an item of PPE (the laboratory being a building) and so it would be a tangible non-current asset.

    Thanks

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    Posts
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