WebSIC-32 clarifies that a website developed by an entity using internal expenditure, whether for internal or external access, is an internally generated intangible asset as defined in IAS 38. Such a web site can be recognised as an intangible asset if, and only if, in addition to complying with the general requirements of IAS 38, the entity can ... WebAfter three exciting years of research, experimentation, learning, policy and connecting networks across Europe, the Social Innovation Community (SIC) project comes to an end. …
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SIC Codes for community-services
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