Under AASB 138 Intangible Assets, which item can be capitalized

date：2026-07-14 16:59:13 author：admin browse： time View comments Add Collection

Under AASB 138 Intangible Assets, which item can be capitalized

Under AASB 138 Intangible Assets, which item can be capitalized?

A. Internal research expenditure

B. Internal development expenditure meeting recognition criteria

C. Daily administrative operating expenses

D. Staff training costs

Answer: B

Explanation: Research expenditure must be expensed. Qualified development expenditure can be capitalized as intangible assets.