CIRD11000 - Intangible assets within CTA09/PART8: asset conditions: contents


CIRD11010 Introduction
CIRD11030 General intention
CIRD11035 Legislative approach
CIRD11050 Outline
CIRD11070 Goodwill
CIRD11100 Assets other than goodwill: outline
CIRD11120 Meaning of intangible asset: accountancy test
CIRD11135 Unimportance of distinction between goodwill and intangible asset
CIRD11150 Meaning of intangible asset: intellectual property
CIRD11170 Requirement that asset must be fixed
CIRD11175 Options in respect of intangible fixed assets