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IAS 9 () Research and Development Costs issued: Operative for annual financial statements covering periods beginning on or after 1 January E50 was modified and re-exposed as Exposure Draft E59 Intangible Assets: September IAS 38 Intangible Assets issued: Operative for annual financial statements covering periods .
Charge all research cost to expense. [IAS ] Development costs are capitalised only after technical and commercial feasibility of the asset for sale or use have been established. This means that the enterprise must intend and be able to complete the intangible asset and either use it or sell it.
IAS 38 prescribe the recognition of research expenditure as an expense (par 54) and par 57 prescribe the recognition of development costs as: “ An intangible asset arising from development (or from the development phase of an internal project) shall be recognised if, and only if, an entity can demonstrate all of the following. US GAAP also has specific requirements for motion picture films, website development, cloud computing costs and software development costs. Under IFRS (IAS 38 2), research costs are expensed, like US GAAP.
This article explains the accounting treatment for research and development (R&D) costs under both UK and International Accounting Standards. Both UK and International Accounting Standards recognise the importance of accounting for R&D, but take a different viewpoint as to the method used. Research costs under IAS 38 are expensed during the accounting period in which they occur, and development costs require capitalization if .