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INTANGLIBLE ASSETS (2) INITIAL MEASUREMENT (DEV EXPENDITURE, CAPITALISED…
INTANGLIBLE ASSETS
2) INITIAL MEASUREMENT
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DEV EXPENDITURE, CAPITALISED IF CRITERIA MET
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UK GAAP
FR 102
- DEVELOPMENT COST CAN BE EXPENSED OR CAPITALISED
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IFRS
- DEVELOPMENT COST MUST BE CAPITALISED
- IA CAN HAVE INDIFINITE LIFE