Intangible Assets

Intangible Assets


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Intangible assets such patents, trademarks, intellectual property and infrastructure/processes are core to the business and its competitive advantage, but is often not reported in the financial statements, especially for SME’s.  It is important to recognise intangible assets as they often represent a major asset of SME’s.

The questions assess the technical and practical competencies with a focus on:

  • Classification of transactions as Intangible Assets
  • Recognition of transactions as Intangible assets
  • Initial and subsequent measurement of Intangible assets
  • Renewal or extension of contracts for Intangible Assets


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