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Could you please tell me how initial operating losses of company are treated in accordance with IFRS. Reference of IAS/IFRS  is required.
in General IFRS Discussion by

1 Answer

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Are you referring to per-operational costs? They have to be expenses as and when incurred as per IAS 38.69 "

"expenditure on start-up activities (ie start-up costs), unless this
expenditure is included in the cost of an item of property, plant and
equipment in accordance with IAS 16. Start-up costs may consist of
establishment costs such as legal and secretarial costs incurred in
establishing a legal entity, expenditure to open a new facility or business
(ie pre-opening costs) or expenditures for starting new operations or
launching new products or processes (ie pre-operating costs)."
by Level 5 Member (25.6k points)