A company incurs research and development costs of 200000, Financial Accounting

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A company incurs research and development costs of 200000

A company incurs research and development costs of $200,000 in 2013 of which $50,000 of these costs relate to development activities because certain criteria have been met which suggest that an intangible asset has been created.

What amount should be recognized as research and development expense in 2013 using IFRS?

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Financial Accounting: A company incurs research and development costs of 200000

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Financial Accounting: A company incurs research and development costs of 200000

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