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Intangible assets

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Intangible assets

  • This topic has 1 reply, 2 voices, and was last updated 2 years ago by P2-D2.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • March 15, 2023 at 4:36 am #681319
    krrish2005
    Participant
    • Topics: 138
    • Replies: 229
    • ☆☆☆

    Sir if an internally generated brand is patented can it be recognised in financial statements ?
    Also if an internally generated intangible asset is trademarked can it be recognised in financial statements?

    March 18, 2023 at 7:27 am #681486
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7177
    • ☆☆☆☆☆

    Hi,

    Internally generated brands cannot be capitalised.

    You mention patents and trademarks, which would potentially be capitalised as part of a purchased intangible.

    Thanks.

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