Anonymous
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Do development costs for SMEs have to be expensed?

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Within the IFRS for SMEs, it states development costs are to be expensed (para 25.2). Can these be capitalised under IAS 38 if criteria are met or do they have to be expensed?

Thank you in advance.

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By Paul Crowley
17th Oct 2020 16:57

What a coincidence
2 Anon postings on same subject

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