What are the 3 key elements used to decide whether an intangible

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What are the 3 key elements used to decide whether an intangible fixed asset should be recognised in the accounts?this question is part of international accounting standards

John Smith · Accepted Answer

1. Control, identifiability, economic benefitsRemember intangible non-current assets include capitalised development costs

What are the 3 key elements used to decide whether an intangible fixed asset should be recognised in the accounts?

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