| Capitalised development expenditure [member] | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| This member stands for a class of intangible assets arising from development expenditure capitalised before the start of commercial production or use. An intangible asset shall only be recognised if the 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; and (f) its ability to measure reliably the expenditure attributable to the intangible asset during its development. | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Infiq fuq żvilupp kapitalizzat [member] | mt | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Dan il-membru jirrappreżenta klassi ta’ assi intanġibbli li jinħolqu minn nefqa fuq l-iżvilupp kapitalizzata qabel il-bidu ta’ produzzjoni jew użu kummerċjali. assi intanġibbli għandu jiġi rikonoxxut biss jekk l-entità tkun tista’ turi dawn kollha li ġejjin: (a) il-fattibbiltà teknika tat-tlestija tal-assi intanġibbli sabiex ikun disponibbli għall-użu jew għall-bejgħ; (b) l-intenzjoni tagħha li tlesti l-assi intanġibbli u li tużah jew tbigħu; (c) il-kapaċità tagħha li tuża jew tbigħ l-assi intanġibbli; (d) kif l-assi intanġibbli se jiġġenera l-benefiċċji ekonomiċi probabbli fil-futur. Fost l-oħrajn, l-entità tista’ turi l-eżistenza ta’ suq għall-produzzjoni tal-assi intanġibbli jew għall-assi intanġibbli nnifsu jew, jekk ikun se jintuża internament, l-użu tal-assi intanġibbli; (e) id-disponibbiltà ta’ riżorsi tekniċi, finanzjarji u oħrajn adegwati sabiex jitlesta l-iżvilupp u sabiex jintuża jew jinbiegħ l-assi intanġibbli; u (f) il-kapaċità tagħha li tkejjel b’mod affidabbli n-nefqa attribwibbli għall-assi intanġibbli matul l-iżvilupp tiegħu. | mt | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
Index