Tests the capitalisation-vs-expensing classification of R&D spend under Ind AS 38, with the split computed and cross-checked against total R&D spend for the period.
Entity: ___ · Period: ___
Scope: tests whether R&D expenditure is correctly classified between the research phase (always expensed) and the development phase (capitalised only if ALL six Ind AS 38 recognition criteria — technical feasibility, intention to complete, ability to use/sell, probable future economic benefit, availability of resources, and ability to reliably measure the expenditure — are met), and whether related tax positions (Section 35 weighted deduction, DSIR registration) are supportable.
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