Issue 1 Shine Ltd incurred the following development costs in the last two years: Cost incurred $'000 Current year 2024 27,000 Prior year 2023 11,000 In the prior year, the criteria for capitalisation were not satisfied therefore accountants recorded the costs as expenses. However, in the current year the criteria were satisfied and Shine Ltd intends to capitalise development costs for 2024 as well as 2023. Please advise if all development costs can be capitalised in 2024