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AS-26 Intangiable Assets

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Thandle Shashishekhar

Thandle Shashishekhar (Querist)
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13 August 2008 Capital Expenditure incurred on research activities. Accouting treatment of the sameis requested.

S.Srinivasaraghavan

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

CA Abhishek Tyagi

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

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

Rahul Jaiswal

Rahul Jaiswal (Expert)
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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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