Betekenis van:
intangible asset

Voorbeeldzinnen

1. Intangible asset — —
2. Intangible asset
3. an intangible asset.
4. the intangible asset can be considered as a depreciable asset;
5. The cost of intangible assets includes the price for the acquisition of the intangible asset.
6. ‘The cost of intangible assets includes the price for the acquisition of the intangible asset.
7. the intangible asset concerned must be regarded as a depreciable asset;
8. subsequent accounting treatment of a financial asset and an intangible asset; and
9. a financial asset or an intangible asset accounted for in accordance with IFRIC 12 Service Concession Arrangements (paragraph 25H).
10. a financial asset or an intangible asset accounted for in accordance with IFRIC 12 Service Concession Arrangements (paragraph 25H); and
11. the intangible asset is purchased on market terms at the lowest price possible;
12. This requirement applies whether an intangible asset is acquired externally or generated internally.
13. Furthermore, please confirm that if the intangible asset is sold during those five years:
14. 26 IAS 38 applies to the intangible asset recognised in accordance with paragraphs 17 and 18.
15. This condition does not apply if the intangible asset is technically out of date.