CERTYNEX IFRS ACADEMY

What does IAS 38 require entities to disclose about research and development expenditure that is not capitalised?

Nothing: only capitalised expenditure gives rise to a disclosure in the notes.

The total amount of research and development recognised as an expense in the period.

Details of abandoned projects and the probability of success of each ongoing project.

Only the amount of research expenditure, development expenditure that was expensed being excluded.