Under AASB 138,the Cost of Identifiable Intangible Assets That Are

Under AASB 138,the cost of identifiable intangible assets that are purchased separately is:

A) the purchase price plus all cost directly attributable to preparing the asset for its intended use
B) fair value at the date of acquisition
C) the sum of expenditure incurred from the date the intangible assets first meet the recognition criteria
D) none of the above