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متابعة

Preliminary expenses are which account?

1.Real Account2.Personal Account3.Nominal Account4.Non of theses

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تم إضافة السؤال من قبل Dasarathi Rath , Sr. Accountant , Al Luban Special Investment LLC
تاريخ النشر: 2016/03/07
Nijo Johnson
من قبل Nijo Johnson , Assistant Manager , Deloitte and Touche

Ideally preliminary expenses (I assume you mean start-up or pre-operating costs) should be expensed as incurred as per IAS 38.69.

 

In case you are not reporting as per IFRS it is a Real account.

 

Good day!

Frank Mwansa
من قبل Frank Mwansa , ACCOUNTING LECTURER , FREELANCER

The benefit  of preliminary expenses is long term so it is treated as intangible asset and are shown in balance sheet.. So the correct account is Real account.

Shahbaz Hayder
من قبل Shahbaz Hayder , Group Head of Finance , Sharif Group of Companies

As per IAS- Nominal Account.

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