CERTYNEX IFRS ACADEMY

A testing laboratory, Biomeris, acquires a licence for sample-processing software. Which of the following items of expenditure is directly attributable to preparing the asset?

The information campaign aimed at prescribing doctors to present the new turnaround time for results

The fees of an integrator who tests that the software works properly before it goes live

The share of head-office costs allocated to the roll-out project

The training of the technicians who will use the software every day