Intangible Assets & R&D — ASC 730/350 vs IAS 38

作者：Sajiv Francis 约 1 分钟阅读 更新日期：2026-07-22 标签：FI, CO, 财务

The headline difference is development costs: US GAAP generally expenses them; IFRS capitalizes them once criteria are met. For an R&D-heavy multinational this is a recurring earnings and asset-base divergence.

US GAAP vs IAS 38 — the differences that matter

Section titled “US GAAP vs IAS 38 — the differences that matter”
AreaUS GAAP (ASC 730 / 350)IFRS (IAS 38)
Research costsExpensed as incurredExpensed as incurred
Development costsExpensed as incurredCapitalized once the six criteria are met (technical feasibility, intent, ability, future benefits, resources, measurability)
SoftwareSpecial rules — internal-use (ASC 350-40), for-sale (ASC 985-20)Within IAS 38 (development criteria)
Revaluation modelNot availableAvailable where an active market exists (rare)

Key judgment areas

Section titled “Key judgment areas”
Section titled “Related”

Limitations

Section titled “Limitations”

An educational reference and original synthesis — not investment advice, and not a substitute for the standard or for professional accounting guidance. For authoritative measurement detail, consult ASC 730 / ASC 350 / IAS 38 directly.

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