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AS-26 Intangiable Assets

This query is : Resolved 
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(Querist)
13 August 2008 Capital Expenditure incurred on research activities. Accouting treatment of the sameis requested.
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S.Srinivasaraghavan

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S.Srinivasaraghavan (Expert)
13 August 2008 To be written of if no IPR is created.
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CA Abhishek Tyagi

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CA Abhishek Tyagi (Expert)
13 August 2008 Yes you should have to check it in this way.
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Jitender

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Jitender (Expert)
14 August 2008 research exo has to be expensed .
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Rahul Jaiswal

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Rahul Jaiswal (Expert)
14 August 2008 It should be charged to P/l Account

Because only the Development amount should be capailized not the Research one

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