Difference between revisions of "Intangible assets"

From ACT Wiki
Jump to: navigation, search
(Add link.)
(Add links.)
Line 1: Line 1:
 
''Accounting''.  
 
''Accounting''.  
 
   
 
   
Assets 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.
+
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.
  
  
Line 15: Line 15:
 
* [[FRS 102]]
 
* [[FRS 102]]
 
* [[Intellectual property]]
 
* [[Intellectual property]]
 +
* [[Net worth]]
 
* [[Tangible asset]]
 
* [[Tangible asset]]
 +
* [[Tangible net worth]]
  
 
[[Category:Accounting,_tax_and_regulation]]
 
[[Category:Accounting,_tax_and_regulation]]

Revision as of 12:41, 4 August 2019

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.


See also