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Description

IAS 38: Qualifying R&D Phases, Capitalising Costs and Tracking the Asset

Know exactly when development project spending stops being an expense

  • 0.43 days — 3 h
  • In-person or virtual
  • Foundation
  • Up to 6 participants

Project teams and finance rarely speak the same language about research and development. The project manager announces a kick-off while the accountant looks for the date on which the capitalisation criteria were actually met. Timesheets do not separate the phases and indirect costs are absorbed without justification.

This three-hour virtual workshop covers the treatment of research and development projects under IAS 38. Participants distinguish the research phase from the development phase, test the capitalisation criteria, determine which costs may be included and organise the tracking of the asset through to amortisation.

Learning objectives

  • Distinguish the research phase from the development phase of a project
  • Verify that the capitalisation criteria for a development project are met
  • Determine the costs that may be included in the cost of the intangible asset
  • Set the useful life and amortisation method for the capitalised asset
  • Document the positions taken for the external auditor

What makes this programme different

The capitalisation criteria are applied to a project brought by participants
The boundary between research and development is settled on borderline cases
The justification file for the auditor is built during the session

Programme

1The Boundary Between Research and Development

Dating the transition

  • Definition of the two phases and the accounting consequences
  • Indicators for locating the transition point
  • Projects run in successive stages
  • Documenting the date selected

2Capitalisation Criteria and Eligible Costs

Capitalising what can be capitalised

  • Conditions to be met before development expenditure can be capitalised
  • Direct costs
  • time spent and indirect costs
  • Expenditure expressly excluded from the cost of the asset
  • Treatment of costs incurred before the capitalisation date

3Tracking the Asset and Documentation

Managing the asset over time

  • Useful life and amortisation method selected
  • Impairment indicators and early termination of the project
  • Disclosures required in the notes to the financial statements
  • Building the justification file

Who is it for

Consolidation accountants · financial accounting managers and management controllers involved in development projects.

Prerequisites

Familiarity with the general principles of international accounting standards.

Dates & locations

12 scheduled dates between November 2026 and December 2027. Seats are confirmed in the order enquiries are received.

November 2026

December 2026

January 2027

February 2027

March 2027

April 2027

May 2027

June 2027

September 2027

October 2027

November 2027

December 2027

None of these dates suit you? We open additional sessions on request, and any programme can be run privately for your team.

Practical details

Before the programme
Online positioning questionnaire. Your development objectives are shared with the trainer, who tailors the practical case studies to your context.
Teaching methods
Theoretical input, workshops and practical case studies. Digital course materials and method sheets provided.
Assessment
Multiple-choice tests and role-play exercises. Assessment of learning at the start and end of the programme, with immediate and 60-day follow-up evaluations.
After the programme
One year of access to the e-learning platform. Self-assessment of the skills acquired and a 30-day follow-up session with your trainer.
How to register
Registration online or on the basis of a quotation.
Lead time
11 working days after confirmation of registration.
Accessibility
Accessible to people of determination. Contact our accessibility coordinator to design a suitable solution: contact@mpf-academy.ae
Start dates
Rolling intake: in addition to the scheduled sessions, this programme can start on request.