28. Amortization of tangible and intangible non-produced assets
Issue description and recommendation
The final report of the ISWGNA in 2001 on mobile phone licenses includes a brief discussion of the issue of the amortization of intangible non-produced assets. Can a way be found to show the impact on net worth of the decline in the value of non-produced assets due to production via transactions rather than as other changes in the volume of assets?
Click icon to see the provisional recommendation for this issue
Click icon to see background information for this issue (AEG papers, meetings, comments, etc.)
(For the links above use your browser's back button to return to this page)
Chapters affected by this issue, and their status (For more information click corresponding chapter from the list)