CERTYNEX IFRS ACADEMY

At 31 December 20X1, Hestia, a cosmetics group, lists the following items. Which of them are recognised as intangible assets?

The brand of its main range, created by its teams fifteen years ago.

A perfume brand bought separately from a competitor and meeting the recognition criteria.

The customer file built up from the sales on its website.

A project for a new formula for which all the development-phase criteria are demonstrated.

The title of its beauty advice magazine, launched and developed internally.