discuss how the accounting standard AASB138 Intangibles resolves or does not resolve the issue(s) identified in your chosen quote?

Even today, GDP doesnt count investment in things like market research, branding, and trainingintangible assets that companies are spending huge amounts of money on.(emphasis added, Gates, 16/08/2018)

discuss how the accounting standard AASB138 Intangibles resolves or does not resolve the issue(s) identified in your chosen quote?