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Research and development costs

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Research and development costs

  • This topic has 1 reply, 2 voices, and was last updated 14 years ago by MikeLittle.
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  • September 3, 2010 at 11:27 pm #45155
    hsjubbiely
    Member
    • Topics: 2
    • Replies: 4
    • ☆

    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

    September 14, 2010 at 2:56 pm #67630
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23321
    • ☆☆☆☆☆

    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?

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