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Chapter 20: Intangible Assets

Small Company Financial Reporting

Edited by:
Steve Collings
Bloomsbury Publishing Plc
Second edition edition
Publication Date:
August 2022
Law Stated At:
1 January 2022
Scope Identifying an intangible asset Examples of intangible assets Recognition of an intangible asset Internally generated intangible assets Research and development costs Initial measurement of an intangible asset Past expenditure on an intangible asset Measurement after initial recognition Gains and losses on revaluation of an intangible asset Amortisation Review of amortisation period and method Impairment Retirement and disposals Disclosures FRS 105 ...

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