Intangible assets under development

NameIntangibleAssetsUnderDevelopment
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Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeinstant
Substitution Groupxbrli:item
Balancedebit
NillableTrue
AbstractFalse

Labels

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Intangible assets under developmentenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The amount of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Report the value, as at the reporting date, the aggregate of intangible assets arising from development (or from the development phase of an internal project). It shall be recognized if, and only if, an entity can demonstrate all of the following: a. the technical feasibility of completing the intangible asset so that it will be available for use or sale. b. its intention to complete the intangible asset and use or sell it. c. its ability to use or sell the intangible asset. d. how the intangible asset will generate probable future economic benefits. Among other things, the entity can demonstrate the existence of a market for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of the intangible asset. e. the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset. f. its ability to measure reliably the expenditure attributable to the intangible asset during its development.enhttp://xbrl.ssm.com.my/role/ssm/fs/mfrs/lab_rol_ssmt-fs-mfrs_2017-12-31/ReportingDocumentationhttp://www.xbrl.org/2003/role/link

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