My managerial accounting homework is a short case study focusing on the standards and regulations of 'technology' assets. It asks to refer to AASB 138 (IAS 38 is also somewhat relevant) and to focus on the company, CSL Ltd. I'm having trouble understanding how these technology, or intangible, assets are 'recognised' under the Standards as it asks,

Are there any inconsistencies in:

1. The treatment of different types of expenditure and the recognition of 'technology' assets;
2. The treatment of expenditure in developing 'technology' assets compared with other long term assets such as PPE (AASB 116 or IAS 16)

They also refer to the consequences of these inconsistencies on the balance sheet and the income statement, but I'm not sure where to start.

Any tips in finding the inconsistencies (specific paragraphs) in treating expenditures and recognising assets would be great.

We are to refer to the CSL financial report here: https://wcsecure.weblink.com.au/pdf/CSL/02022370.pdf; and the Standards

https://www.aasb.gov.au/admin/file/content105/c9/AASB138_08-15_COMPoct15_01-18.pdf