IAS 38 – Intangible Assets

I doubt whether to expense out all costs ??

In second quarter of 20X6 company carried out research of potential demand for modified version of company’s products. Moreover company prepared analysis of different production processes as well as evaluation of potential suppliers, who would be able to deliver materials necessary to launch new products (all expenditures paid in cash):
Year 20X6
– expenditures on market research 250,000
– expenditures on potential production technology analysis 85,000
– expenditures on potential suppliers analysis 50,000