Assess whether R&D costs should be expensed or capitalized under IFRS (IAS 38 development phase criteria) and the tax treatment under US Section 174 amortization rules.
Enter the values for the scenario you are assessing. Assess whether R&D costs should be expensed or capitalized under IFRS (IAS 38 development phase criteria) and the tax treatment under US Section 174 amortization rules. Use the r&d capitalization result to inform your calculation.