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
Immateriaalsete põhivarade mõiste alla kuuluvad muuhulgas arvuti tarkvara, kaubamärgid, patendid, litsentsid, kasutusõigused, kliendinimekirjad, kvoodid ja muud sarnased varad.
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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