| 2000 - 172 lapas
...benefits. Therefore, this expenditure is always recognised as an expense when it is incurred." a para 45: "An intangible asset arising from development (or from the development phase of an internal project) should be recognised if, and only if, an enterprise can demonstrate all of the following: (a) the technical... | |
| Colin Channer, Mike Rogers - 2007 - 288 lapas
...could be regarded as an intangible asset. IAS 38 Intangible assets only allows an intangible asset to be recognised if, and only if, an entity can demonstrate all of the following: • the technical feasibility of completing the intangible asset so that it can be used or sold; •... | |
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