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Handling of IAS 38 accounting treament (Internally Generated Computer Software)?

Question asked by combech on Aug 8, 2016

Without getting into specific accounting topics, I was wondering if anyone has come up against this topic before in the context of PPM. Specifically how PPM would help identify a program / project as being eligible for this specific type of accounting treatment.


I've found some online documentation about the accounting practice but nothing overly specific to how PPM would handle it.



- IAS 38 Permits Recognition Of Internally Created Intangible | Accounting, Financial, Tax


Do you think the Capitalization functionality in PPM is sufficient or would something more specific be required, ideally prefer to keep as much of the accounting "stuff" separate to PPM so I'd envisage some kind of flag to help identify a program / projects eligibility and really nothing more.


Thoughts / ideas welcome!