Which of the following is not a requirement to capitalise development costs under Ind AS 38 Intangible Assets? | Faculties

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Mr. Dubey

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📊 Corporate Accounting

Q. Which of the following is not a requirement to capitalise development costs under Ind AS 38 Intangible Assets?

(A) the commercial feasibility for the asset may be uncertain
(B) it must be technically feasible
(C) the entity intends to sell the completed intangible asset
(D) the entity can demonstrate how the asset will generate future economic benefits

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✅ Correct Answer: (A) the commercial feasibility for the asset may be uncertain

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