| Standard Label: | Capitalised development expenditure [member] |
| Name: | ifrs-full:CapitalisedDevelopmentExpenditureMember |
| Identifier: | ifrs-full_CapitalisedDevelopmentExpenditureMember |
| Documentation: | This member stands for a class of intangible assets arising from development expenditure capitalised before the start of commercial production or use. An intangible asset shall only be recognised if the entity can demonstrate all of the following: (a) the technical feasibility of completing the intangible asset so that it will be available for use or sale; (b) its intention to complete the intangible asset and use or sell it; (c) its ability to use or sell the intangible asset; (d) how the intangible asset will generate probable future economic benefits. Among other things, the entity can demonstrate the existence of a market for the 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 reliably the expenditure attributable to the intangible asset during its development. |
| Category of Term: | Member |
| References: | IAS 38 119 |
| Balance type: | none |
| Period type: | duration |
| Data type: | nonnum:domainItemType |
Last updated: 12/22/2019 8:30:46 AM