CTA09/PART8

CTA09/PART8/S814

Background

Accounting standards dealing with expenditure on R&D include FRS102 s18, IAS38, FRS105 s13 and SSAP13. The specific requirements of these accounting standards differ but, with the exception of FRS105 s13, all will potentially result in some R&D expenditure being written off as incurred and some being included as an intangible asset (under FRS105 s13, all R&D expenditure is written off as incurred). There is a brief overview of the standards at CIRD99100 and CIRD99200.

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