Nihon Dempa Kogyo Co., Ltd. – Annual report – 31 March 2019
2. Basis of Preparation (extract)
(f) 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, 2019 and 2018
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (extract)
22. Research and Development Expenses
Note: The average number of temporary staff is included in number of employees
25. Depreciation and Amortisation Expenses