part of the related hardware and it is treated as property, plant and
equipment. The same applies to the operating system of a computer. When
the software is not an integral part of the related hardware, computer
software is treated as an intangible asset.
This Standard applies to, among other things, expenditure on advertising,
training, start‑up, research and development activities. Research and
development activities are directed to the development of knowledge.
Therefore, although these activities may result in an asset with physical
substance (eg a prototype), the physical element of the asset is secondary to its
intangible component, ie the knowledge embodied in it.
Rights held by a lessee under licensing agreements for items such as motion
picture films, video recordings, plays, manuscripts, patents and copyrights are
within the scope of this Standard and are excluded from the scope of IFRS 16.
Exclusions from the scope of a Standard may occur if activities or transactions
are so specialised that they give rise to accounting issues that may need to be
dealt with in a different way. Such issues arise in the accounting for
expenditure on the exploration for, or development and extraction of, oil, gas
and mineral deposits in extractive industries and in the case of insurance
contracts. Therefore, this Standard does not apply to expenditure on such
activities and contracts. However, this Standard applies to other intangible
assets used (such as computer software), and other expenditure incurred (such
as start‑up costs), in extractive industries or by insurers.
Definitions
The following terms are used in this Standard with the meanings specified:
Amortisation is the systematic allocation of the depreciable amount of an
intangible asset over its useful life.
An asset is a resource:
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