Intangible assets: Difference between revisions
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imported>Doug Williamson (Update for FRS 102) |
imported>Doug Williamson (Add link.) |
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== See also == | == See also == | ||
* [[Assets]] | * [[Assets]] | ||
* [[Fixed assets]] | |||
* [[Gearing]] | * [[Gearing]] | ||
* [[IAS 38]] | * [[IAS 38]] | ||
Revision as of 15:08, 27 May 2016
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.
Relevant accounting standards include IAS 38 and Sections 18 and 19 of FRS 102.
