Skip to content

Booksellers & Trade Customers: Sign up for online bulk buying at trade.atlanticbooks.com for wholesale discounts

Booksellers: Create Account on our B2B Portal for wholesale discounts

The accounting treatment of internally generated intangible assets

by Nico Angermann
Save 8% Save 8%
Current price ₹7,012.00
Original price ₹7,644.00
Original price ₹7,644.00
Original price ₹7,644.00
(-8%)
₹7,012.00
Current price ₹7,012.00

Imported Edition - Ships in 18-21 Days

Free Shipping in India on orders above Rs. 500

Request Bulk Quantity Quote
+91
Book cover type: Paperback
  • ISBN13: 9786209970658
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Our Knowledge Publishing
  • Publisher Imprint: Our Knowledge Publishing
  • Publication Date:
  • Pages: 116
  • Original Price: USD 78.0
  • Language: English
  • Edition: N/A
  • Item Weight: 164 grams
  • BISAC Subject(s): Production & Operations Management

Intangible assets have become vastly more important as a result of the transformation of industrial society, given that today's modern world is dominated by markets in which services, new technologies and IT infrastructure play a key role. Companies have increasingly recognised that these intangible assets represent key resources and are linked to competitive advantages. It can also be assumed that approximately a quarter of all capitalised assets consist of these intangible assets. And the trend is upwards. The specific accounting rules under IAS/IFRS range from a prohibition on capitalising expenditure during the research phase to an obligation to capitalise expenditure during the development phase of an intangible asset. This results in what is known as a de facto accounting policy choice, which is utilised differently by reporting companies depending on their sector.

Trusted for over 49 years

Family Owned Company

Secure Payment

All Major Credit Cards/Debit Cards/UPI & More Accepted

New & Authentic Products

India's Largest Distributor

Need Support?

Whatsapp Us