ISO 9000 certification, can we capitalize under IFRS?

Those fall under research costs during initial recognition and expensed to SPLOCI when they are building an asset. This is initial recognition. 

Now if this certification is directly bringing economic benefits and directly attributable to the asset which will bring in more economic benefits than its current Cashflows, it can be capitalised. This is the subsequent treatment.

Thank you..is there any specific guidelines under IFRS?

IAS38 research costs and subsequent treatment