immateriellista

Immateriellista is a Finnish term commonly used to refer to intangible assets or intangible value in accounting, law, and economics. It denotes elements that lack physical form but confer future economic benefits or rights to an entity. Typical examples include patents, trademarks, copyrights, software, licenses, customer relationships, and goodwill. The concept is contrasted with tangible assets such as real estate, machinery, and equipment.

In formal accounting, recognition and measurement of immateriellista follow established standards, notably IFRS as embodied in IAS 38. An intangible asset is recognized when it is identifiable, the entity controls the asset, and it is probable that future benefits will flow to the entity and the cost can be measured reliably. Initially, it is recorded at cost. Intangible assets with finite useful lives are amortized over their estimated life, while those with indefinite lives are not amortized but subjected to annual impairment testing under IAS 36. Impairment occurs if the asset’s carrying amount exceeds its recoverable amount.

Development costs are treated differently from general R&D expenditures: research is typically expensed as incurred, whereas development costs may be capitalized if criteria such as technical feasibility, intention to complete, ability to use or sell, and reliable cost measurement are met.

Revaluation of intangible assets is possible under certain conditions, such as the existence of an active market, but it is less common than the cost model. Beyond financial reporting, immateriellista concepts also appear in discussions of intangible cultural heritage and non-material value, where the focus is on social, cultural, or informational benefits rather than tradable economic assets.