[Verse 1] Development costs accumulate like autumn leaves Under ASPE rules, we've got some reprieve Technical feasibility must be demonstrated clear Commercial viability draws the project near Intent to complete and use, that's our foundation Adequate resources for implementation [Chorus] ASPE's flexibility flows like water through fingers More lenient than IAS thirty-eight's strict stingers Capitalize when criteria align in formation Development costs become capitalization Flexibility flows, criteria align Development transforms to assets refined [Verse 2] Management's intention carries substantial weight To complete development before expiry date Resources adequate, both financial and technical Commercial merit proven, not just theoretical Six criteria dancing in harmonious motion Unlike IFRS with rigid devotion [Chorus] ASPE's flexibility flows like water through fingers More lenient than IAS thirty-eight's strict stingers Capitalize when criteria align in formation Development costs become capitalization Flexibility flows, criteria align Development transforms to assets refined [Bridge] Future economic benefits stream ahead Probability threshold's more forgiving thread Canadian standards embrace practical wisdom Where international rules show rigid kingdom Measurement follows at cost accumulated Less stringent tests appropriately weighted [Chorus] ASPE's flexibility flows like water through fingers More lenient than IAS thirty-eight's strict stingers Capitalize when criteria align in formation Development costs become capitalization Flexibility flows, criteria align Development transforms to assets refined [Outro] When development meets the sixfold test Capitalize boldly, ASPE knows best Flexible approach serves smaller entities well Development costs have stories to tell
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