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For an intangible asset to be developed internally, what are the recognition criteria it would meet for it to be recognized as an intangible asset

  • For an intangible asset to be developed internally, what are the recognition criteria it would meet for it to be recognized as an intangible asset and what would be the expenditures that IFRS would recognize to be expensed?
  • is a diluted EPS calculated? And can a listed company not show its diluted EPS along with the Basic EPS even if the requirements are met for Dilution?

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