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Intangible assets other than goodwill under new UK GAAP

Section 18 of the accounting standard FRS 102 covers intangible assets other than goodwill. On this page you can access a range of articles, books and online resources providing useful links to the standard, summaries, guidance and news of recent developments.

General guidance and information on the accounting standard is available from our FRS 102 page.

Intangible assets were dealt with in FRS 10 and SSAP 13 under old UK GAAP. These standards have been superseded by FRS 102.

What's on this page?

  • Full-text standard
  • Model accounts
  • Guidance and support from ICAEW
  • eBooks
  • Guides
  • Online articles
  • Articles and books from the Library

Contact the Library

Expert help for your enquiries and research.

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Full-text standard

FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland
As issued by the Financial Reporting Council (FRC) in September 2015. This updated edition incorporates amendments issued in September 2014, February 2015, March 2015 and July 2015. Intangible assets other than goodwill are covered in Section 18.

More information and links to previous versions and amendments are available on our main FRS 102 page.

Model accounts

Model accounts and disclosure checklists for new UK GAAP
The ICAEW Library can provide model accounts and disclosure checklists for FRS 101, FRS 102, FRS 102 Section 1A, FRS 103 and FRS 105. The examples and checklists cover a broad range of entities, including small companies, charities, groups, LLPs and micro-companies.

ICAEW guidance and support

The new UK GAAP
ICAEW's financial reporting portal offering practical resources on the new regime, including guidance factsheets and FAQs covering key topics.

FRS 102: Accounting for intangible assets and goodwill
This helpsheet addresses some of the commonly asked questions on intangible assets and goodwill.

Ask ICAEW Technical Advisory Service

Get an opinion from the experts. Our experienced technical advisors can help you with your new UK GAAP questions and offer practical advice. Call the advisory helpline on +44 (0)1908 248 250.

Questions we've dealt with recently include:

  • Do I need to hold my trade debtors at amortised cost under FRS 102?
  • When do I have to apply FRS 102 to my UK company client?
  • How does FRS 102 impact charities?

Find out more about the Technical and ethics advisory helpline, including our opening hours.

Financial Reporting Faculty

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.


The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

Interpretation and application of UK GAAP for accounting periods commencing on or after 1 January 2015
Steve Collings (2015)
A detailed, practical guide to applying UK GAAP with specific sections and examples covering:

  • Summary of the key differences between FRS 102 and 'old' UK GAAP: Goodwill and intangible assets
  • Intangible assets
  • Recognition and measurement
    Includes discussion of intangible assets obtained by way of grant, exchange of assets and intangible assets acquired in business combinations with examples.
  • Research and development
    Includes discussion of accounting for expenditure in the research phase and development expenditure with examples.
  • Amortisation
  • Derecognition
  • Disclosure requirements

UK GAAP 2017: Application of FRS 100–104 in the UK
EY (2017)
This guide has been fully updated to reflect the application of the new accounting standard in practice. It focuses on each area of the financial statement in detail and explains how they are treated by FRS 102, with illustrative examples. The chapter on intangible assets other than goodwill covers:


Some guides and comparisons that we link to may pre-date the latest amendments to this standard. While these resources contain useful information, please treat them with appropriate caution.

FRS 102: Accounting for intangible assets - tips and advice
CCH Daily, January 2017
This article reviews accounting changes to reporting intangible assets, focusing on key requirements set out in FRS 102 Section 18 Intangible Assets other than Goodwill versus the old FRS 10 treatment. Available online to Accountancy Daily subscribers or in print from the Library.

FRS 102: Part 10 - Impairment reviews
CCH Daily, March 2014
Tenth and final part in a series examining where FRS 102 varies from current UK GAAP. It contrasts the requirements of the new standard with those of FRS 11 Impairment of Fixed Assets and Goodwill and FRS 10 Goodwill and Intangible Assets regarding the basic calculation of an impairment loss, allocation of impairment charges to assets (including worked example) and reversal of impairment losses. Available online to Accountancy Daily subscribers or in print from the Library.

Software costs and FRS 102
Business Edge bulletin from BDO, published in February 2014, discussing the tax impact of treating items as tangible or intangible fixed assets under FRS 102.

Financial Reporting Standard 102: Business combinations, goodwill and other intangible assets
Factsheet produced by Crowe Clark Whitehill reviewing the changes to business combinations, intangible assets and research and development. Published in September 2013.

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Articles are available to logged-in ICAEW members, ACA students and other entitled users.

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by email at library@icaew.com or through webchat.

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