ACCA FA Syllabus D. Recording Transactions And Events - Types of intangible assets - Notes 2 / 7
Examples of intangible assets
Development expenditure
Goodwill
Concessions, patents, licences, trade marks, copy rights
Computer software
Paper F3 only requires the accounting treatment of research and development expenditure
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Difference between tangible and intangible
Syllabus D. Recording Transactions And Events
D6. Intangible non-current assets and amortisation
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Research costs and development costs
Syllabus D. Recording Transactions And Events
D6. Intangible non-current assets and amortisation