CERTYNEX IFRS ACADEMY

Lunastra, a media group, is developing a streaming platform. The controller prepares the list of project expenditures to be left out of the cost of the intangible asset. Which ones must be left out? More than one answer may be correct.

Developers' salaries incurred after the criteria date.

The promotional campaign announcing the launch of the platform.

Amortisation of a codec licence used for the development.

Training the support teams who will operate the platform.

A share of head office costs that are not directly attributable.

Project expenditure incurred before the criteria were met.