An intangible asset shall be recognised if, and only if

Separate acquisition
Normally, the price an entity pays to acquire separately an intangible asset
will reflect expectations about the probability that the expected future
economic benefits embodied in the asset will flow to the entity. In other
words, the entity expects there to be an inflow of economic benefits, even if
there is uncertainty about the timing or the amount of the inflow. Therefore,
the probability recognition criterion in paragraph 21(a) is always considered to
be satisfied for separately acquired intangible assets.
In addition, the cost of a separately acquired intangible asset can usually be
measured reliably. This is particularly so when the purchase consideration is
in the form of cash or other monetary assets.
The cost of a separately acquired intangible asset comprises:
(a)
its purchase price, including import duties and non‑refundable
purchase taxes, after deducting trade discounts and rebates; and
(b)
any directly attributable cost of preparing the asset for its intended
use.
Examples of directly attributable costs are:
(a)
costs of employee benefits (as defined in IAS 19) arising directly from
bringing the asset to its working condition;
(b)
professional fees arising directly from bringing the asset to its working
condition; and
(c)
costs of testing whether the asset is functioning properly.
Examples of expenditures that are not part of the cost of an intangible asset
are:
(a)
costs of introducing a new product or service (including costs of
advertising and promotional activities);
(b)
costs of conducting business in a new location or with a new class of
customer (including costs of staff training); and
(c)
administration and other general overhead costs.
Recognition of costs in the carrying amount of an intangible asset ceases when
the asset is in the condition necessary for it to be capable of operating in the
manner intended by management. Therefore, costs incurred in using or
redeploying an intangible asset are not included in the carrying amount of
that asset. For example, the following costs are not included in the carrying
amount of an intangible asset:
(a)
costs incurred while an asset capable of operating in the manner
intended by management has yet to be brought into use; and
(b)
initial operating losses, such as those incurred while demand for the
asset’s output builds up.
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IAS 38
©
IFRS Foundation
A1447

Some operations occur in connection with the development of an intangible
asset, but are not necessary to bring the asset to the condition necessary for it
to be capable of operating in the manner intended by management. These
incidental operations may occur before or during the development activities.
Because incidental operations are not necessary to bring an asset to the
condition necessary for it to be capable of operating in the manner intended
by management, the income and related expenses of incidental operations are
recognised immediately in profit or loss, and included in their respective
classifications of income and expense.
If payment for an intangible asset is deferred beyond normal credit terms, its
cost is the cash price equivalent. The difference between this amount and the
total payments is recognised as interest expense over the period of credit
unless it is capitalised in accordance with IAS 23 Borrowing Costs.

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