Beyond the financial statements, there are assets that can determine the success of a transaction, a dispute or a business strategy.
What are intangible assets?
They are assets without physical form that are capable of generating current or future economic benefits. They include:
• Brands and trade names.
• Patents and technology.
• Software and databases.
• Know-how and intellectual and industrial property.
• Contracts, licences and concessions.
• Customer and supplier relationships.
• Reputation and market positioning.
In many cases, they represent a substantial part or all of a company’s real value.
Why is it so complex to recognise and value them fairly?
Because they do not always appear in the financial statements. However, they can determine decisive aspects such as:
…
Download the complete document on intangible assets (Part I)
