Betekenis van:
intangible asset

Voorbeeldzinnen

1. Intangible asset — —
2. Intangible asset
3. The cost of intangible assets includes the price for the acquisition of the intangible asset.
4. ‘The cost of intangible assets includes the price for the acquisition of the intangible asset.
5. the intangible asset concerned must be regarded as a depreciable asset;
6. subsequent accounting treatment of a financial asset and an intangible asset; and
7. a financial asset or an intangible asset accounted for in accordance with IFRIC 12 Service Concession Arrangements (paragraph 25H); and
8. 26 IAS 38 applies to the intangible asset recognised in accordance with paragraphs 17 and 18.
9. This condition does not apply if the intangible asset is technically out of date.
10. the intangible asset remains in the establishment of the recipient for at least 5 years.
11. An operator shall disclose the amount of revenue and profits or losses recognised in the period on exchanging construction services for a financial asset or an intangible asset.
12. In the case of investments in intangible assets (technology transfer through the acquisition of operating licenses or of patented and non-patented know how), please confirm that any such intangible asset satisfies the following conditions:
13. In case of investments in intangible assets (technology transfer through the acquisition of operating licenses or of patented and non-patented know how) please confirm that any such intangible asset satisfies the following conditions:
14. 18 If the operator is paid for the construction services partly by a financial asset and partly by an intangible asset it is necessary to account separately for each component of the operator’s consideration.
15. The nature of the consideration determines its subsequent accounting treatment. The subsequent accounting for consideration received as a financial asset and as an intangible asset is detailed in paragraphs 23–26 below.