CIMA BA3 Syllabus B. RECORDING ACCOUNTING TRANSACTIONS - Types of intangible assets - Notes 29 / 35
Examples of intangible assets
Development expenditure
Goodwill
Concessions, patents, licences, trade marks, copy rights
Computer software
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Difference between tangible and intangible
Syllabus B. RECORDING ACCOUNTING TRANSACTIONS
B1. Prepare accounting records
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Goodwill v Other intangibles
Syllabus B. RECORDING ACCOUNTING TRANSACTIONS
B1. Prepare accounting records