REGULATIONS CONCERNING TERMINOLOGY, FORMS AND METHODS OF PREPARATION OF FINANCIAL STATEMENTS, ETC. Copyright Roderick Seeman

Article 27. The Scope of the Divisions of Intangible Fixed Assets Goodwill, patents, leasehold rights, leases, trademarks, utility model rights, design rights, mining rights, fishing rights, rights of entry and other assets corresponding to these fall under intangible fixed assets.