Development - Revision history

Doug: Add link.

2024-09-03T16:15:38Z

Add link.

← Older revision		Revision as of 16:15, 3 September 2024
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	* [[Expense]]		* [[Expense]]
	* [[FRS 102]]		* [[FRS 102]]
			* [[Gartner Hype Cycle]]
	* [[GSMA]]		* [[GSMA]]
	* [[IAS 38]]		* [[IAS 38]]

Doug: Add link.

2024-01-10T09:40:13Z

Add link.

← Older revision		Revision as of 09:40, 10 January 2024
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	* [[Software]]		* [[Software]]
	* [[Sustainable Development Goals]] (SDGs)		* [[Sustainable Development Goals]] (SDGs)
			* [[Vision 2030]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

Doug: Add link.

2023-11-14T01:56:42Z

Add link.

← Older revision		Revision as of 01:56, 14 November 2023
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	* [[Intellectual property]] (IP)		* [[Intellectual property]] (IP)
	* [[International development agency]]		* [[International development agency]]
			* [[International Institute for Environment and Development]] (IIED)
	* [[Learning and development]]		* [[Learning and development]]
	* [[Mobile for Development]] (M4D)		* [[Mobile for Development]] (M4D)
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	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:~~The_business_context~~]]		[[Category:Financial_products_and_markets]]
	[[Category:~~Corporate_finance~~]]		[[Category:Identify_and_assess_risks]]
	[[Category:Investment]]		[[Category:Investment]]
	~~[[Category:Identify_and_assess_risks]]~~
	[[Category:Manage_risks]]		[[Category:Manage_risks]]
	[[Category:Risk_frameworks]]		[[Category:Risk_frameworks]]
	[[Category:~~Financial_products_and_markets~~]]		[[Category:The_business_context]]

imported>Doug Williamson: Add link.

2022-10-09T20:32:44Z

Add link.

← Older revision		Revision as of 20:32, 9 October 2022
Line 76:		Line 76:
	* [[Intellectual property]] (IP)		* [[Intellectual property]] (IP)
	* [[International development agency]]		* [[International development agency]]
			* [[Learning and development]]
	* [[Mobile for Development]] (M4D)		* [[Mobile for Development]] (M4D)
	* [[Proof of concept]]		* [[Proof of concept]]

imported>Doug Williamson: Add link.

2022-06-30T13:49:57Z

Add link.

← Older revision		Revision as of 13:49, 30 June 2022
Line 76:		Line 76:
	* [[Intellectual property]] (IP)		* [[Intellectual property]] (IP)
	* [[International development agency]]		* [[International development agency]]
			* [[Mobile for Development]] (M4D)
	* [[Proof of concept]]		* [[Proof of concept]]
	* [[Research]]		* [[Research]]

imported>Doug Williamson: Add link.

2022-06-30T11:22:59Z

Add link.

← Older revision		Revision as of 11:22, 30 June 2022
Line 69:		Line 69:
	* [[Expense]]		* [[Expense]]
	* [[FRS 102]]		* [[FRS 102]]
			* [[GSMA]]
	* [[IAS 38]]		* [[IAS 38]]
	* [[Ideation]]		* [[Ideation]]

imported>Doug Williamson: Expand 4th definition.

2022-03-22T13:54:19Z

Expand 4th definition.

← Older revision		Revision as of 13:54, 22 March 2022
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	4. ''Real estate.''		4. ''Real estate.''

	Real estate development means increasing the value of land and buildings by making improvements or putting up new buildings.		Real estate development means increasing the value of land and buildings by making improvements or putting up new or replacement buildings.

	The block of land and improved - or completed - buildings is also sometimes known as a development.		The block of land and improved - or completed - buildings is also sometimes known as a development.

imported>Doug Williamson: Create page. Sources: Linked pages.

2022-03-22T13:47:29Z

Create page. Sources: Linked pages.

New page

1. ''Financial reporting - research and development.''

The phases of a project generally include:

:(1) Research.

:(2) Development.

:(3) Commercial production or use of the new or improved items in the market.

For the purposes of financial reporting, development is the ''application of research findings'' or other knowledge to a plan or design for the production of new or substantially improved materials, devices, products, processes, systems or services before the start of commercial production or use.

Financial reporting standards generally require development costs to be capitalised only after technical and commercial feasibility of the asset for sale or use have been established. This means that the entity must (1) intend and be able to complete the intangible asset and either use it or sell it ''and'' (2) be able to demonstrate how the asset will generate future economic benefits.

On the other hand, all ''research'' costs are expensed.

Relevant accounting standards include IAS 38 and Section 18 of FRS 102.

2. ''Information technology (IT).''

Design and implementation of IT solutions, generally including writing the related software code.

For example, ''end user development.''

3. ''International relations - sustainability.''

In the context of international relations, development often relates to a particular country or region and includes increasing:

*Per capita income;
*Participation in the international financial system; and
*Diversification of export goods.

4. ''Real estate.''

Real estate development means increasing the value of land and buildings by making improvements or putting up new buildings.

The block of land and improved - or completed - buildings is also sometimes known as a development.

5. ''Learning and development.''

Enhancing personal skills and behaviours, especially through practice and the application of learning.

6. ''Business development.''

Systematic work to increase business revenues sustainably over time.

7.

More broadly, any significant change, or the activities that bring about the significant change.

== See also ==
* [[Business development]]
* [[Capitalise]]
* [[Code]]
* [[Continuing professional development]] (CPD)
* [[Developer]]
* [[Development bank]]
* [[End user development]]
* [[Expense]]
* [[FRS 102]]
* [[IAS 38]]
* [[Ideation]]
* [[Intangible assets]]
* [[Information technology]]
* [[Intellectual property]] (IP)
* [[International development agency]]
* [[Proof of concept]]
* [[Research]]
* [[Research & development]] (R&D)
* [[Software]]
* [[Sustainable Development Goals]] (SDGs)

[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Corporate_finance]]
[[Category:Investment]]
[[Category:Identify_and_assess_risks]]
[[Category:Manage_risks]]
[[Category:Risk_frameworks]]
[[Category:Financial_products_and_markets]]