CERTYNEX IFRS ACADEMY

Halvion employs an engineer whose expertise in acoustics is recognised across the industry. In which situation could this technical expertise meet the definition of an intangible asset?

As soon as the expertise is rare on the labour market.

As soon as the engineer has worked for Halvion for more than ten years and has trained the whole acoustics team.

As soon as Halvion has funded a large part of her training.

Only if legal rights protect the use of this expertise and the benefits arising from it.