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Ind AS 38 - R&D

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(Querist)
08 May 2023 Should we capitalized Depreciation cost if P&M directly related for R&D ? If Yes, then how can we reconciled depreciation as per PPE schedule & depreciation cost as per P&L ?
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Asha Kanta Sharmapro badge (Expert)
20 August 2023 Should we capitalized Depreciation cost if P&M directly related for R&D ? - No as per me

Depreciation as per P/L and as per Income Tax will differ due to different rates and treatments as per both acts

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