Recognition of intangible asset as per Ind AS 38

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A company provides training to its staff and there is bond signed with its employees for minimum 5 yrs of service.
can company recognise intangible assets in its books for staff training cost?
Replies (2)
No, staff training cost is specifically excluded to be part of cost of Intangible asset.

NO , specially prohibited to recognize the cost incurred on staff training as INTANGIBLE ASSETS 

reason : entity does not have control over the Staff 

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