Difference between revisions of "Intangible Capital Asset"
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Latest revision as of 12:09, 30 October 2023
Intangible capital asset means an asset that has no physical substance, has more than minimal value, and is expected to be held by an enterprise for continued use or possession beyond the current accounting period for the benefits it yields[1].
References and Notes
- ↑ 9904.414-30 Definitions
