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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › taxable temporary difference
how will develpment cost capitalised create taxable temporary difference?
Because they will be claimed as an when we start to amortise them whereas when we capitalise them, we will get the benefit of tax allowances straight away
This means that, during the years of amortisation, we will need to add back as dis-allowable each year’s amortisation expense
