A company have a computer software (internally generated) which results in buying the programmes to users
The main customer of this programmes has bankrupt
so the software will not be sold ,Is Impairment should be ?
and also  a few programmes may be sold
So what’s the right Treatment For this according to IFRS?

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Para 4 of IAS 38 says “computer
software for a computer-controlled machine tool that cannot operate without
that specific software is an integral part of the related hardware and it is treated
as property, plant and equipment. The same applies to the operating system of a
computer.”
Its true for branded computers which come pre installed with windows. But If we buy a non branded computer (without opereating system, ofcourse) and purchase windows seperately. Should I recognize the windows under IAS 38 or include in hardware’s cost (treat it under IAS 16).

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Dear IFRS Experts,
Could you please give your opinion on the following:
1. Computer softare is to be considered as Intangible Assets or PPE 2. Which type of computer software can be capitalized / expensed out
Whether following type can be capitalized or expensed out
Photoshop
Illustrator
Adobe Writer
AutoCAD
AutoCAD 3D Max
AutoCAd lite
Server Monitrong Software
Performance & Process Management Application Document Management System Data Cleansing HelpDesk System
IAS -38 states capitalization criteria •it is probable that the future economic benefits that are attributable to the asset will flow to the entity;
In that case a company in normal course of …

Dear colleagues,
We have recently spend money on upgrading one of our main systems that we use at work and the cost of this upgrade (including licences) is £42k Could this be capitalised?
Many thanks,
Sheetal
Financial Controller

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