Accounting for Intangible Assets

Four specific questions are being investigated by the Working Party:

1. What are the key economic considerations an entity should be aware of when deciding whether to recognise an intangible asset?
2. Are there good reasons for actuaries to play a role in valuing intangible assets, and/or good reasons not to?
3. Are there skills or qualifications required, or recommended, that actuaries do not necessarily have?
4. Are there ways for the profession to provide centralised support?

Outputs:

• Discussion paper presented at an event in Staple Inn in March 2015