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Is ind as 38 applicable to BS VI engine

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One of our client is producing BS VI engines for their client so whether IND AS 38 is applicable to those and if yes whether it is to be treated as internal generated assets and classification should be done into research and development phase for capitalisatio
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Yes. The scope is appropriate because custom built engines do have considerable research and development. One must understand the difference between development and research phase because, research is expensed and development expenditure is capitalised. 

Thanks


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