Royal Dutch Shell plc | CIK:0001306965 | 3

  • Filed: 3/15/2018
  • Entity registrant name: Royal Dutch Shell plc (CIK: 0001306965)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1306965/000156459018005735/0001564590-18-005735-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1306965/000156459018005735/rdsa-20171231.xml
  • XBRL Cloud Viewer: Click to open XBRL Cloud Viewer
  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001306965
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  • ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory

    RESEARCH AND DEVELOPMENT

    Development costs that are expected to generate probable future economic benefits are capitalised as intangible assets. All other research and development expenditure is recognised in income as incurred.