FRDevelopment cost

Basically if development expenditure met the criteria for capitalisation it should have been capitalised and not expensed. If it didn't meet all the criteria and was correctly expensed in profit and loss then it should stay that way. IAS 38 specifically prohibits capitalising expenditure that didn't previously meet criteria to be capitalised. Hope this helps.

Following article might help you- https://www.accaglobal.com/ca/en/student/exam-support-resources/fundamentals-exams-study-resources/f7/technical-articles/rd.html