Among other things the enterprise nominal

Info iconThis preview shows page 1. Sign up to view the full content.

View Full Document Right Arrow Icon
This is the end of the preview. Sign up to access the rest of the document.

Unformatted text preview: cquired in a business recognized if, and only if, an enterprise can demonstrate all combination that is an of the following: acquisition, the cost of that (a) the technical feasibility of completing the intangible asset so that it will be available for use or sale; intangible asset is based on its fair value at the date of (b) its intention to complete the intangible asset and use or sell it; acquisition. An intangible asset may be (c) its ability to use or sell the intangible asset; acquired free of charge, or for (d) how the intangible asset will generate probable future economic benefits. Among other things, the enterprise nominal consideration, by should demonstrate the existence of a market for the way of government grant. output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of the intangible asset; (e) the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and (f) its ability to measure the expenditure attributable to the intangible asset during its development reliably. Euro...
View Full Document

{[ snackBarMessage ]}

Ask a homework question - tutors are online