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IFRS vs. US GAAP: R&D costs

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❶I wonder if there are non-tangible assets that do not have a set period of usefulness?

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IFRS Perspectives: Update on IFRS issues in the US

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August 2015

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IAS 9 () Research and Development Costs issued: Operative for annual financial statements covering periods beginning on or after 1 January IAS 38 Intangible Assets issued: Applies to intangible assets acquired in business combinations occurring on or after 31 March , or otherwise to other intangible assets for annual periods.

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International Accounting Standard 38 Intangible Assets Objective as defined in IAS 32 Financial Instruments: Presentation; (c) the recognition and measurement of exploration and evaluation assets (see start-up, research and development activities. Research and development activities are.

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IAS 38 Intangible Assets - 05 3 Subsequent expenditure on an acquired in-process research and development project Research or development expenditure that. Charge all research cost to expense. [IAS ] Development costs are capitalised only after technical and commercial feasibility of the asset for sale or use have been established. This means that the enterprise must intend and be able to complete the intangible asset and either use it or sell it.

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The IFRS Foundation's logo and the IFRS for SMEs ® logo, the IASB ® logo, the ‘Hexagon Device’, eIFRS ®, IAS ®, IASB ®, IFRIC ®, IFRS ®, IFRS for SMEs ®, IFRS Foundation ®, International Accounting Standards ®, International Financial Reporting Standards ®, NIIF ® and SIC ® are registered trade marks of the IFRS Foundation, . This falls under the category of research and development, an internally generated intangible which has its own set of guidelines within IAS All expenditure on research, defined as original and planned investigation undertaken with the prospect of gaining new scientific or technical knowledge, or understanding or gathering new knowledge, is.