CERTYNEX IFRS ACADEMY

Which of the following expenditures, incurred after the date on which an internal project meets the recognition criteria, are part of the cost of the intangible asset? More than one answer may be correct.

A share of general administrative overheads with no direct link to the project.

Employee benefits of staff directly assigned to the project.

Training of the employees who will use the asset.

External services consumed in generating the asset.

Fees to register the legal right obtained.