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1 b. Explain clearly what the treatment in accounts is if the development expenditure is capitalised (75 - 100 words) (2 marks) TAS 38 neau that

c. IAS 38 requires that development costs must be capitalised as an intangible if it satisfies certain conditions. Explain the conditions. (150-200 words) (5 marks)

When does an intragroup transaction require us to perform a consolidation adjustment to tax expense?

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