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Chapter 3.4 (B) (Different types of intangible assets (Marketing-related…
Chapter 3.4 (B)
Different types of intangible assets
Marketing-related
such as internet domain names, companies' names
Customer-related
regular reliable customers
Artistic-related
a copyright can be granted for the life of creator +70 yrs
Contract-related
rights arising from contractual arrangements
Technology-related
from patents taken out on innovations
Goodwill
The main business accounts
Profit & loss account/ Income statement
The trading account; shows gross profit
Profit and loss section; calculates operating profit and profit aftr tax
3.Appropriation account; shows retained profits
Uses; measure compare performance
The balance sheet
a statement of the estimated value of the company at one moment in time-at the end of the financial year
Fixed assets
Current assets
Current liabilities
Working capital/ net current assets
Shareholder's equity
Non-current liabilities