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A company, which prepares its financial statements in accordance with IFRS is in the
A.expense them as incurred.
B.capitalize costs directly related to the development.
C.expense costs until technical feasibility has been established.
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Ans:C.
Under IFRS research and development costs are expensed until certain criteria
are met, including that technical feasibility has been established and the
company intends to use it.
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