← Back to Glossary
Capitalisation of Intangibles
Definition
The accounting practice of recording an intangible expenditure as an asset on the balance sheet rather than expensing it immediately through the income statement. Under IAS 38, development costs may be capitalised when specific recognition criteria are met, whereas research costs must always be expensed.
Related Terms
Put this knowledge to work
Use Opagio's free tools to measure and grow the intangible assets that drive your business value.