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Research and Development expenditure

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › Research and Development expenditure

  • This topic has 3 replies, 2 voices, and was last updated 2 years ago by John Moffat.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • July 18, 2022 at 2:23 am #660928
    ThaeJulyOo257
    Member
    • Topics: 10
    • Replies: 6
    • ☆

    French Co has incurred the following research and development expenditure in the financial year ended 30 Nov 2009.

    Research expenditure 40000
    Development expenditure on project A 100000
    Development expenditure on project B 32000
    Both project A and B meet the criteria for capitalization in IAS 38 Intangible assets.
    Project A started commercial production on 1 Dec 2008 and has a life of four years.
    Project B commenced in October 2009 and has not yet started production.

    What is the total charge to the SOPL for research and development expenditure in y/e 30 Nov 2009?
    – 40000
    – 72000
    – 65000
    – 172000

    How to solve this question? this is the purchased mock question, sir! that’s why I don’t have an exact answer.

    July 18, 2022 at 9:23 am #661025
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54699
    • ☆☆☆☆☆

    If you have purchased the mock then you should automatically receive answers!!

    Research expenditure is always charged as an expense in the SOPL.

    Development expenditure is capitalised and depreciated in the normal way once production has started.

    July 18, 2022 at 9:47 am #661039
    ThaeJulyOo257
    Member
    • Topics: 10
    • Replies: 6
    • ☆

    Thank you for answering, sir! The answer is $65000?

    TBH, I didn’t purchase the mock question, just found it on one of the study websites for free but they didn’t put the answers along with the question:)

    July 18, 2022 at 2:32 pm #661175
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54699
    • ☆☆☆☆☆

    Yes.

    However, rather than using questions that you have downloaded without answers, you should be using a Revision Kit from one of the ACCA Approved Publishers.

    Downloading copyright material is illegal and is against ACCA regulations.

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • The topic ‘Research and Development expenditure’ is closed to new replies.

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