(ii) – application of the following discussion to the scenario:
 20X7 initial assessment of recognition criteria (met/not met), FRS 102
 derecognition criteria and potential impairment assessment 2

20X8 reclassification as R&D is not a change in estimate and impairment
 assessment 2
 if recognition criteria not met 1  –––

(iii) Discussion of the comparison of recognition criteria of FRS 102 v IFRS 4