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Capitalisation of expenses

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(Querist)
07 March 2016 Dear All,

Is capitalisation of business promotion expenses correct?If yes,then how do we capitalise it?
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Ankur Singhal

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Ankur Singhal (Expert)
07 March 2016 Dear
Business promotion expenses are not to be capitalised.they need to be expensed.
With the introduction if AS 26 the concept of deferred expenditure has been abolished.Hence no capitalization of required.
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