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MetricEconomic value, tax and public finance

Research and development expenditure expensed

Measurement answer

What this metric measures

The source-reported aggregate expenditure directly attributable to research or development activities and recognized as expense during the reporting period under the declared accounting basis.

Specification

Metric specification

Result format
Format varies by method
Unit
Research and development expense (ISO currency at stated scale)
Reporting basis
Financial reporting period
Aggregation
Add only disjoint expense rows under the same basis, period, boundary, currency and scale; exclude capitalized development expenditure and intangible-asset balances.
Pillar
Governance
Topic
Economic value, tax and public finance
Controlled domain
Tax and economic value
Entity type
Metric

Reporting boundary

Research expense, development expense and capitalized development are separate. Any research-versus-development split is retained only when source reported.

Verified source occurrences

Framework coverage

This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.

  • Measurement Authority

    IFRS Accounting Standards

    Source evidence
    Publisher
    IFRS Foundation
    Edition
    Official 2021 issued-text snapshot; current operative edition requires reverification
    Requirement
    Not Specified
    Relationship
    Defines Measurement
    Mapping outcome
    Direct Evidence
    Source locator
    Research and development phases PDF pp15-17; paragraphs 126-127 p31
    Open official framework source

Value structure

Dimensions and units

Unit
Research and development expense (ISO currency at stated scale)
Reporting basis
Financial reporting period

Unit meaning: The value is expenditure directly attributable to research or development activities and recognized as expense in the period under the declared accounting policy.

Table fields and units

  • reporting entity
  • consolidation or segment boundary
  • reporting period
  • accounting standard and policy
  • financial-statement location
  • Reported value
  • Research and development expense (ISO currency at stated scale)
  • Measurement-source edition
  • Assurance status

Published dimensions

  • Reporting entity.
  • Consolidation or segment boundary.
  • Reporting period.
  • Accounting standard and policy.
  • Financial-statement location.
  • Expense-recognition basis.
  • Research, development or combined phase.
  • Directly attributable cost scope.
  • ISO currency and scale.
  • Sign convention.
  • Comparative or restated state.
  • Source value.

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Populate the structured fields from qualifying source observations and retain each field-level unit, boundary, status, and method; do not collapse the disclosure into one calculated value.

Verified sources

Evidence and status sources

Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.

Measurement evidence

  • Measurement evidenceChecked 15 August 2026

    IAS 38 Intangible Assets, 2021 issued-text snapshot

    Publisher
    IFRS Foundation
    Edition
    Official 2021 issued-text snapshot; current operative edition requires reverification
    Locator
    Research and development phases PDF pp15-17; paragraphs 126-127 p31

    Supports: Supports the measurement definition, boundary, and source-reported fields for Research and development expenditure expensed.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: IAS 38 Intangible Assets, 2021 issued-text snapshot — Official 2021 issued-text snapshot; current operative edition requires reverification. Retain the exact source edition on every observation; later editions require a separate method profile.

  • Reporting entity.
  • Consolidation or segment boundary.
  • Reporting period.
  • Accounting standard and policy.
  • Financial-statement location.
  • Expense-recognition basis.
  • Research, development or combined phase.
  • Directly attributable cost scope.
  • Retain the exact measurement-source edition with every observation.
  • The value is expenditure directly attributable to research or development activities and recognized as expense in the period under the declared accounting policy.

Record-specific limitations

  • The value excludes qualifying development expenditure capitalized as an asset.
  • It is not total research and development investment, innovation spend or cash paid.
  • Cost attribution and capitalization policies affect comparability.

Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.

Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.