Which of the following items qualify as an intangible asset under IAS 38? None of them Advertising and promotion on the launch of a huge product. Legal costs paid to intellectual property advocates to...

Extracted text: Which of the following items qualify as an intangible asset under IAS 38? None of them Advertising and promotion on the launch of a huge product. Legal costs paid to intellectual property advocates to register a patent. Operating losses during the initial stages of the project.