CERTYNEX IFRS ACADEMY

Santeo acquired a teleconsultation platform, capable of operating as intended on 30 June 20X1 but launched to patients on 1 September 20X1. Its schedule of capitalised costs contains the following lines. Which one is an error?

Purchase price of the platform, net of the trade discount obtained

Fees for security tests carried out in June, before the platform was ready

Maintenance of the platform in July and August

Non-refundable tax paid on purchase