Discussion of ‘Accounting for intangible assets: suggested solutions’

Figures & data

Figure 1. Schematic illustration of the cash flow pattern for a (successful) pharmaceutical product project.

Figure 2. AstraZeneca’s income statement structure during 2003–2006.

Note. The financial information is based on AstraZeneca’s annual reports for 2004, 2005 and 2006.

Figure 3. Illustrative example: internally developed vs. acquired intangible asset.