02/06/2026
Subsidiaries of international groups, do not capitalise research and development costs under French standards. 🙄 🛑 It is a time-consuming process that can lead you not only to fail to comply with IFRS 38, which is much more restrictive than French GAAP, but also, and above all, to pay unnecessary corporate income tax! 💰 😬 This capitalisation has no impact on obtaining tax breaks and/or innovation subsidies. Its only benefit is to increase equity capital for commercial law purposes.
Does this seem obvious to you? And yet, it is not insignificant.... 🤔
Subsidiaries of international groups, do not capitalise research and development costs under French standards. 🙄 🛑 It is a time-consuming process that can lead you not only to fail to comply with IFRS 38, which is much more restrictive than French GAAP, but also, and above all, to pay unnecess...