11-02-2007, 12:31 AM 
	
	
	
		Its PAC's book on IFRS (Vol 1). It includes among the examples of development expenditures "the design, construction, and testing of pre-production or pre-use prototypeand models". And for recognition cost could be measured reliably and future economic benefits are probable. 
Still I didn't find anything very conclusive in the standards regarding recognition of prototypes as intangibles.
	
	
	
	
Still I didn't find anything very conclusive in the standards regarding recognition of prototypes as intangibles.



