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According to IFRS, development costs are: expensed in the period they help in generating revenue. depleted over the life of the asset. impaired over the

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According to IFRS, development costs are: expensed in the period they help in generating revenue. depleted over the life of the asset. impaired over the life of the asset. capitalized in the period they are incurred. expensed in the period they are incurred

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