PETROCHINA CO LTD | CIK:0001108329 | 3

  • Filed: 4/27/2018
  • Entity registrant name: PETROCHINA CO LTD (CIK: 0001108329)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1108329/000119312518137017/0001193125-18-137017-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1108329/000119312518137017/ptr-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001108329
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    • ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory

    (s) Research and development

    Research expenditure incurred is recognized as an expense. Costs incurred on development projects are recognized as intangible assets to the extent that such expenditure is expected to generate future economic benefits.