REPLICEL LIFE SCIENCES INC. | CIK:0001205059 | 3

  • Filed: 5/11/2018
  • Entity registrant name: REPLICEL LIFE SCIENCES INC. (CIK: 0001205059)
  • Generator: Compliance Xpressware
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1205059/000106299318002112/0001062993-18-002112-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1205059/000106299318002112/repcf-20171231.xml
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    • ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory

      h)

    Scientific research and development credit

         
       

    Scientific research and development credits are received on expenditure and are generally deducted in arriving at the carrying amount of the asset purchased. Grants relating to expenditure are recorded in other income when received.