Företagsimmateriellt

Företagsimmateriellt is a Swedish term that translates to "corporate intangible assets" in English. It refers to non-physical assets that a company owns and that have value. Unlike tangible assets such as buildings, machinery, or inventory, intangible assets cannot be physically touched. Their value is derived from legal rights, intellectual property, or brand recognition.

Common examples of corporate intangible assets include patents, trademarks, copyrights, brand names, customer lists, software, and goodwill. These assets are often crucial for a company's competitive advantage and its ability to generate future economic benefits. For instance, a patent can grant exclusive rights to an invention, a trademark can protect a brand's identity, and goodwill represents the value of a company's reputation and customer loyalty.

Accounting standards, such as International Financial Reporting Standards (IFRS) and Swedish Generally Accepted Accounting Principles (K3), provide guidelines on how to recognize, measure, and report intangible assets on a company's balance sheet. The recognition of an intangible asset typically depends on whether it can be reliably measured and whether it is probable that future economic benefits will flow to the entity. Intangible assets with indefinite useful lives are generally not amortized but are tested annually for impairment. Those with finite useful lives are amortized over their useful economic lives.