Under IFRS 15, when shall the incremental cost of obtaining a contract with a customer be recognized as an asset? When the entity expects to recover those costs. When it is probable that future...

Under IFRS 15, when shall the incremental cost of obtaining a contract with a customer be recognized as an asset?

• When the entity expects to recover those costs.


• When it is probable that future economic benefits will flow to the entity and the cost can be measured reliably


• When the costs will decrease the revenue in the future periods.


• When the costs will provide economic benefits for a period less than 12 months.