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Configuration or Customisation Costs in a Cloud Computing ...

Configuration or Customisation Costs in a Cloud Computing ...

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In analysing the request, the Committee considered: a. whether, applying IAS 38, the customer recognises an intangible asset in relation to configuration or customisation of the application software (Question I). b. if an intangible asset is not recognised, how the customer accounts for the configuration or customisation costs (Question II).

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