IAS 38 intangible asset

Bear a project to improve polars production process commenced on 10 Jan 20X7 in the year ended 30 Nov 20X7 the following cost have been incurred relating to project bear (a) improvements and altreation to the production 265500 process initial feasibility study into the possibility of improving the production process 84650 materials used in testing the process before it started production 11900 the improvement project meets the criteria for capitcapitalisation in IAS 38 intangible asset what should be capitalised as development expenditure in the year 30 Nov 20X7
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