The findings of a 2006 ACCA Research Report (#93) titled ‘SME Intangible Assets’ identified eight individual categories of intangible assets in companies.
Categories of intangible assets.
The frustrations and skeptisims regarding the valuation of intangibles frequently expressed by members of the business asset valuation (accountantancy, value investor) community are not wholly without some justification.
In most company’s, intangible assets are akin to the proverbial ‘hand in front of our face’. That is, they’re often embedded in (a company’s) routine operations, processes, and functions that, in many instances, fall under our conventional ‘mba – tangible asset oriented radar’.