The Criteria in AASB 138 Identified as Being Necessary for an Intangible

Multiple Choice

The criteria in AASB 138 identified as being necessary for an intangible asset arising from development to be recognised include:

A) the entity's ability to use or sell the intangible asset
B) the entity's intention to complete the intangible asset and use or sell it
C) the entity's ability to measure reliably the expenditure attributable to the intangible asset during its development
D) all of the above