CTHRepealedLegislation
AASB 138 - Intangible Assets - July 2004
Past Expenses not to be Recognised as anPast Expenses not to be Recognised as an Asset
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Past Expenses not to be Recognised as an Asset
71 Expenditure on an intangible item that was initially recognised as an expense shall not be recognised as part of the cost of an intangible asset at a later date.