• 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

March 2026 ACCA Exams

Comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2026 exams.
Get your discount code >>

Research and development costs

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Research and development costs

  • This topic has 1 reply, 2 voices, and was last updated 13 years ago by MikeLittle.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • May 26, 2012 at 11:15 am #52881
    liz77
    Member
    • Topics: 22
    • Replies: 5
    • ☆

    Hi,
    Could you please just clarify some doubts I have on R&D expenditure:
    1. Any research or development costs expensed to the P&L cannot be reversed even if subsequently the project is profitable right?
    2. But how about if a company is acquired? (like in the consol question called “Rod”). Is the company able to capitalise the research & development costs as an intangible on acquisition (provided at the time the company thought it would be profitable)?

    May 26, 2012 at 7:11 pm #98244
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23362
    • ☆☆☆☆☆

    yes, and yes

  • 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

Kaplan ACCA Free Trial

Donate
If you have benefited from our materials, please donate

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

  • deepikasingh on ACCA BT Chapter 17 – The nature of communication – Questions
  • deepikasingh on ACCA BT Chapter 14 – How people learn – Questions
  • zurapirveli@gmail.com on Equity settled share based payments – goods – ACCA (SBR) lectures
  • Sid24012003 on Intangibles – Example 2 – ACCA Financial Reporting (FR)
  • Ken Garrett on CIMA BA1 Spearman’s rank correlation coefficient

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in