SIC-32 Intangible Assets Web Site Costs

Last Updated on 12/02/2020 by 75385885

SIC-32 Intangible Assets Web Site Costs

References

  • IFRS 3 Business Combinations
  • IFRS 15 Revenue from Contracts with Customers
  • IFRS 16 Leases
  • IAS 1 Presentation of Financial Statements (as revised in 2007)
  • IAS 2 Inventories (as revised in 2003)
  • IAS 16 Property, Plant and Equipment (as revised in 2003)
  • IAS 36 Impairment of Assets (as revised in 2004)
  • IAS 38 Intangible Assets (as revised in 2004)

Issue

1 An entity may incur internal expenditure on the development and operation of its own web site for internal or external access. A web site designed for external access may be used for various purposes such as to promote and Read more