The accounting standard FRS 10 ensured that reporting entities charged purchased goodwill and intangible assets to their profit and loss accounts in the period in which they are depleted. Intangible assets and goodwill are covered by Section 18 Section 19 of FRS 102 under new UK GAAP.
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Financial Reporting Standard 10: Goodwill and Intangible Assets
This is the full text of the original standard as issued by the Accounting Standards Board in December 1997.
Goodwill and Intangible Assets
Summary from the Financial Reporting Council.
Financial Reporting Faculty
The faculty offers assistance and support in IFRS, UK GAAP and other aspects of business reporting. It offers technical briefings and factsheets, IFRS and UK GAAP standards-trackers, plus practical advice from industry experts and working accountants.
Valuation of Intangible Assets (Revised 2011)
Guidance note published by the International Valuation Standards Council in 2011.
New sources of growth: Intangible assets
OECD information on intangible assets, including updates on a project to improve the measurement of intangible assets at a macroeconomic and firm level. Updated in September 2011.
Findings of the Financial Reporting Review Panel in respect of the accounts of Equator Group Plc for the year ended 31 December 1999
Press release issued by the FRRP on 26 July 2002.
Findings of the Financial Reporting Review Panel in respect of the accounts of Liberty International PLC for the period ended 31 December 2000
Press release issued by the FRRP on 26 February 2002.
Findings of the Financial Reporting Review Panel in respect of the accounts of Artisan (UK) Plc for the year ended 31 March 2000
Press release issued by the FRRP on 23 February 2001.
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