Intangible assets

From ACT Wiki
Revision as of 11:03, 6 November 2015 by Doug Williamson (Talk | contribs) (Update for FRS 102)

Jump to: navigation, search

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.


See also