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

Under IFRS, the costs of obtaining ISO 9000 certification are generally expensed as incurred and not capitalized, because they do not meet the criteria for recognition as an intangible asset under IAS 38. These costs—such as consultancy, audits, training, and implementation—typically do not result in a separately identifiable resource controlled by the entity that can generate future economic benefits on its own. However, in rare cases where certification is part of a broader development project and directly attributable to bringing another asset (like software or machinery) into use, some costs may be capitalized, but this requires strict justification and clear documentation.

If you have given e onimic benefits with your ISO diploma cannot be capitalised. Think rationally! Under what head will you capitalise it? It must must be either research phase or development you will be able to categorise after all these years, things are same. 

If you think of it this way, even chartered accountants are expensed in UK who devoted IFRS . 

Please don't contact me again cause I'm in Europe. I did not even get single MNC job  after learning excellence through my own practices here.