27The cost of a separately acquired intangible asset comprises:

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27 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.

Section 27 - AASB 138 - Intangible Assets - August 2015 - The cost of a separately acquired intangible asset comprises: | Zoe