IAS 38, para 126, research and development expenditure in the year and further analysis

Nihon Dempa Kogyo Co., Ltd. – Annual report – 31 March 2018

Industry: manufacturing

  1. Basis of Preparation (extract)

(k) Intangible Assets (extract)

(iii) Research and development

Expenditure on research activities, undertaken with the prospect of gaining new scientific or technical knowledge and understanding, is recognised in profit or loss when incurred. Development expenditure is capitalised only if development costs can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable, and the Group intends to and has sufficient resources to complete development and to use or sell the asset.

Other development expenditure is expensed in profit or loss as incurred.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (extract)

Nihon Dempa Kogyo Co., Ltd. and Consolidated Subsidiaries

For the years ended March 31, 2018 and 2017

ndk3

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (extract)

  1. Research and Development Expenses

ndk4

  1. Personnel Expenses and Number of Employees

ndk5

Note: The average number of temporary staff is included in number of employees. 

23. Depreciation and Amortisation Expenses

ndk6

 

 

 

 

 

 

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