capitalisation criteria/intangible assets

The criteria are identified in the course notes! Have you not read the course notes? Check them out and, if you can't find them, post again

development costs capitalise if it satisfies the criteria: defined project environmentally satisfactory feasible technically expenses clearly allocable reliable measurement resources exist to carry the project through extent of deferral restricted to assured recovery do not write back any costs previously expensed, Do you mean only these?

Not only must it satisfy the definition of an asset according to IAS 16 (a resource controlled by the entity ........) but specifically it should give rise to future economic benefit and be reliably measurable Does the BPP text not give you those capitalisation requirements / criteria?

Thank you.

You're welcome