CTHRepealedLegislation
AASB 138 - Intangible Assets - July 2004
Research and Development ExpenditureResearch and Development Expenditure
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Research and Development Expenditure
126 An entity shall disclose the aggregate amount of research and development expenditure recognised as an expense during the period.
127 Research and development expenditure comprises all expenditure that is directly attributable to research or development activities (see paragraphs 66 and 67 for guidance on the type of expenditure to be included for the purpose of the disclosure requirement in paragraph 126).