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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.
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  • 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: 23321
    • ☆☆☆☆☆

    yes, and yes

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