a) Distinguish between research and development expenditure and discuss with practical examples five (5) criteria which must be met under IAS 38 (intangible assets) for development expenditure to be capitalised. b) Discuss five (5) ways by which the COVID 19 pandemic has affected the preparation and presentation of corporate reports in Ghana.

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a) Distinguish between research and development expenditure and discuss with practical examples five (5) criteria which must be met under IAS 38 (intangible assets) for development expenditure to be capitalised. b) Discuss five (5) ways by which the COVID 19 pandemic has affected the preparation and presentation of corporate reports in Ghana.
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