What will be the treatment of a company registration expenses?

company registration expenses treats as establishment expenses & it depreciate on number of years - preferable5 years- & its balance appeare in balancesheet as asset

If we regarded that the company registration expenses will be classified as preliminary Expenses That mean it will be among the intangible assets and that will not be consistent with The IFRSs because The IFRSs condition that the entity must have the ability to get red of the asset alone to classify it among intangible assets and there for the company registration expenses may be incurred in The first period.

The expenses incurred in setting up a company is to be treated as "Preliminary Expenses" and amortized over a period of5 years.
It should be noted that these expenses are incurred before the company begins functioning.
In case any registration expense is incurred after the company has begun its operations and such registration was not required to legally start operations then the same should be charged to expenses in the year it was incurred.

It is preliminary expense, may be capitalised or treat it as Deferred cost to be amortised over a period.

Expense related to Registration of a Company is treated as preliminary expense,License fee and Licence renewal yearly is a Indirect expense but the payment is for1 year, so shown in prepymnt and amortize it monthly

Will be treated as Preliminary Expense which is an balance sheet item(Assets) & to be adjusted against P/L account.
First entry when the registration expense made........
Preliminary Expense.............Dr.
Cash/Bank....................................Cr.
As the total amount paid as registration expense for the business trough cash/bank.
Then every year ...............up to the year to be adjusted Registration Expense ..........Dr.
Preliminary Expense ..................Cr.

Preliminary Expenses are to be written off over the year and remaining will be shown in SOFP as Fictitious Asset.

While it may be regarded as an asset as some suggest, being amortized over5 years, what about the case where you have to renew the license annually and have to spend nearly the same amount for such expenses each year.
In that case, I think it may be correct to record it as an expense from the start - or an asset but amortize it quarterly.

preliminary Expenses (under Administrative Expenses)

Pre-incorporation expenses......

treated as preliminary expense (Balance Sheet) and will written off over a period of time (Income Statement).