what the treatment of R & D Cost according of I A S?

Answer 1

R&D is covered by IAS 38 "Intangible Assets". Very simply put, research costs have to be expensed off to the income statement. Development costs can only be capitalised if all the recognition criteria are met.

52. To assess whether an internally generated intangible asset meets the criteria for recognition, an entity classifies the generation of the asset into:
(a) a research phase; and
(b) a development phase.
Although the terms ‘research’ and ‘development’ are defined, the terms ‘research phase’ and ‘development phase’ have a broader meaning for the purpose of this Standard.
53. If an entity cannot distinguish the research phase from the development phase of an internal project to create an intangible asset, the entity treats the expenditure on that project as if it were incurred in the research phase only.

Initial Recognition: In-process Research and Development Acquired in a Business Combination

A research and development project acquired in a business combination is recognised as an asset at cost, even if a component is research. Subsequent expenditure on that project is accounted for as any other research and development cost (expensed except to the extent that the expenditure satisfies the criteria in IAS 38 for recognising such expenditure as an intangible asset). [IAS 38.34]

Answer 2

www.iasplus.com
www.iasb.org

The above should help. I had to do a paper on IAS treatment of goodwill.