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AASB 138 - Intangible Assets - August 2015
28Examples of directly attributable costs are:
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28 Examples of directly attributable costs are:
(a) costs of employee benefits (as defined in AASB 119) arising directly from bringing the asset to its working condition;
(b) professional fees arising directly from bringing the asset to its working condition; and
(c) costs of testing whether the asset is functioning properly.