SIC 32 Web Site Costs

Date recorded:

The Board approved issuance of SIC 32, Intangible Assets - Web Site Costs, as a final Interpretation. Website graphic design costs will be capitalised if they satisfy the IAS 38 tests for an intangible asset but will be charged to expense if they are in the nature of advertising.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.