IASB publishes SIC-32 on website costs

  • IASB (International Accounting Standards Board) (blue) Image

26 Mar 2002

IASB has published SIC-32, Intangible Assets - Web Site Costs.

SIC-32 addresses the appropriate accounting treatment for internal expenditure for the following phases of website development: planning, application and infrastructure development, content development, and operating.

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