Intangible assets: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Add links.) |
imported>Doug Williamson (Add link.) |
||
| Line 12: | Line 12: | ||
* [[Fixed assets]] | * [[Fixed assets]] | ||
* [[Gearing]] | * [[Gearing]] | ||
* [[Goodwill]] | |||
* [[IAS 38]] | * [[IAS 38]] | ||
* [[FRS 102]] | * [[FRS 102]] | ||
Revision as of 14:35, 8 April 2020
Accounting.
Intangible assets are ones that are considered to be long-term assets but are intangible in nature, such as the value of patents and goodwill generated by the business.
Relevant accounting standards include IAS 38 and Sections 18 and 19 of FRS 102.
