Intangible assets

Hi all,

while it is very entertaining to watch individuals in the unknown waters predictable trying to make a volte-face, we here are undeterred in concentrating our energy on the matters that really count.

One of these matters is my opinion about piece no. 2: "Intangible assets - the inner beauty of our company".

The treatment of expenditures achieving certifications is a much discussed issue.

It is a big difference accounting these costs as administrative expenses instead of treating them as capitalized assets - especially regarding the enterprise value and the balance sheet.

In my eyes a capitalization in the balance sheet of the expenditures caused by the creation of intaglible assets is sustainable qualified to strengthen the position of a company e. g. when raising additional funds. Third parties, e. g. creditors, could face many problems evaluating the fair market value of a company. All the more as a company classifies expenditures as a loss carryforward caused by administrative expenses.

Are there any benefits regarding the actual accounting policies? I was not able to find a single one - especially considering the field of company taxation. Who is able to give an outline of any benefit?

Is it possible to change the accounting policies?

Sailor