CIRD11000 - Intangible assets within CTA09/PART8: asset conditions: contents
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CIRD11010Introduction
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CIRD11030General intention
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CIRD11035Legislative approach
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CIRD11050Outline
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CIRD11070Goodwill
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CIRD11100Assets other than goodwill: outline
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CIRD11120Meaning of intangible asset: accountancy test
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CIRD11135Importance of distinction between goodwill and intangible asset
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CIRD11150Meaning of intangible asset: intellectual property
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CIRD11170Requirement that asset must be fixed
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CIRD11175Options in respect of intangible fixed assets