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Paragraph 63 of AASB 138 Intangibles, prohibits the recognition of the following internally generated identifiable intangibles:
Logical Parts
Components of an argument or process that follow a coherent sequence, ensuring the overall structure is consistent and reasonable.
Adaptive Character
The ability of an individual to adjust and adapt to changes in their environment or circumstances.
ACT Theory
A psychological model that seeks to explain human cognition by understanding how information is stored, processed, and retrieved in the mind.
Motivational Interventions
Strategies or techniques used to enhance individuals' motivation aimed at encouraging participation, effort, and persistence in activities, particularly in educational settings.
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