en

intangible assets

1

Terminological databases

EKI terminibaas Esterm

ID 693165 Last modified 30.12.2004
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Domain Financial Affairs - Taxation & Customs
intangible property preferred
  • NOTE: VRs ka: aineline vara Property having no physical substance apparent to the senses, e.g. patents, registered designs, trade marks and trade names and copyright or industrial property.
Good to know
  • FR: biens incorporels [WPG-710] DE: unkörperliche Ware [WPG-710]; unkörperlicher Gegenstand [WPG-710]; nichtkörperlicher Gegenstand [WPG-710]
immateriaalne vara
Usage examples
  • Kulude artikligrupid on: 1) tegevuskulud; 2) eraldised; 3) materiaalse ja immateriaalse vara soetamine ja renoveerimine; ...
intangible property preferred

EKI terminibaas Esterm

ID 696309 Last modified 30.12.2004
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Domain stock exchange & capital market
immateriaalne põhivara
Usage examples
  • Esmastest omavahenditest arvatakse maha: 1) oma aktsiad; 2) immateriaalne põhivara ...
intangible assets
Usage examples
  • The following items shall be deducted in accordance with Article 6: (9) own shares at book value held by a credit institution; (10) intangible assets within the meaning of Article 4 (9) (assets') of Directive 86/635/EEC ...

Finants- ja maksuarvestuse terminibaas

ID 1145077 Last modified 07.06.2026
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Domain accountancy & debiting
  • identifitseeriv füüsilise substantsita, mida peetakse tootmises kasutamiseks, kaupade tarnimiseks või teenuste osutamiseks, rendile andmiseks või haldusfunktsioonide täitmiseks
  • non-monetary without physical substance that are clearly identifiable from other assets
immateriaalne vara
Usage examples
  • Immateriaalsete põhivarade mõiste alla kuuluvad muuhulgas arvuti tarkvara, kaubamärgid, patendid, litsentsid, kasutusõigused, kliendinimekirjad, kvoodid ja muud sarnased varad.
intangible assets
Usage examples
  • For accounting for development expenditures capitalise as intangible assets if all of the below criteria are met: there exist technical and financial resources and a positive intention to implement the project; the entity is able to use or sell the asset to be created; the generation of expected future economic benefits arising from the intangible asset can be estimated; the amount of development costs can be measured reliably.

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