ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory
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Research and development expenditures
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Research expenditures are recognized in the consolidated statements of comprehensive loss when incurred.
An intangible asset arising from development or from the development phase of an internal project is recognized if the Company can demonstrate the technical feasibility of completing the intangible asset so that it will be available for use or sale; the Company's intention to complete the intangible asset and use or sell it; the Company's ability to use or sell the intangible asset; how the intangible asset will generate future economic benefits; the availability of adequate technical, financial and other resources to complete the intangible asset; and the Company's ability to measure reliably the expenditure attributable to the intangible asset during its development.
Research expenditures are recognized in the consolidated statements of comprehensive loss when incurred.
As the Company does not meet the criteria aforementioned, development expenditures are recognized in the consolidated statements of comprehensive loss when incurred