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Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Research and development costs
Guys question on page 106 In BPP book :
iam confused about the workings Develop.cost incurred during the year is 188 can anyone elaborate more from where did they get this number?
thank you
Hi – I can’t see it either. However, if you compare the apparent development expenditure with 188 ( I add it up to 139 – a difference of 49 ) you’ll notice that that is also the difference between development expenditure carried forward in the workings ( 360 + 71 ) 431 and the development expenditure carried forward in the accounts note of 480.
Maybe that explains the difference – but doesn’t help unless BPP have changed the question and incorrectly changed the answer. I can’t believe that though! Can you?