Intangible Asset

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CompasX

CompasX

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INTANGIBLE ASSET is an asset that is not physical in nature. Examples are things like copyrights, patents, intellectual property, or goodwill. An intangible asset is the opposite of tangible asset
 
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viethungKT

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6/6/15
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Modification :
Internally generated goodwill, brand, publishing titles, customer list are not allowed to recognise as intangible asset.
Internally generated development cost must be classified as intangible asset if being qualified while internally generated research cost are expensed as incurred.
 

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