ikkemateriel

Ikkemateriel is a term used in some Nordic-language texts to describe assets that have value but lack a physical form. It is often used as a non-technical label for what is commonly called intangible assets or immaterial property in accounting and law. The term emphasizes that the asset's value does not arise from tangible material, but from information, rights, or capabilities.

Common examples of ikkemateriel include software, databases, licenses, patents, trademarks, copyrights, customer relationships, brand names, know-how, and data. In practice, these assets may be recognized in financial statements when they meet certain criteria for identifiability and control, and they may be amortized over their expected useful life.

Valuation of ikkemateriel presents challenges because value is often uncertain, benefits may depend on market conditions, and measurement relies on estimates. Standards such as IFRS and national GAAP distinguish intangible assets from goodwill and from research expenditures, with specific rules for recognition, measurement, amortization, impairment, and disclosure. In some contexts, ikkemateriel is also used in policy discussions to highlight intangible wealth and digital economy considerations.

Because the term is not uniformly defined in international standards, its exact scope can vary by jurisdiction or discourse. It remains closely related to the broader concept of intangible assets and to intellectual property rights as a subset of immaterial property.