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Abstrak :
Today, the world is facing a new era. The changing breeze keeps flowing to apprehend a new scheme of business. The new era of business and industry which now focus on information and technology are much more intangible to he measured. They are as well known ax intellectual capitals. In addition, the level of business complexity has increased rapidly with the breaching development of intangible assets. Now, assets are valued based not only on their intrinsic beneficiary but also on the ejfects on the company. Goodwill has been much mure familiar in the last decade than before as the merger & acquisition trends are spreading all over the world. A group of assets of a company has been valued more (or less) than its intrinsic value because of many jactors. This residual value is treated and known as goodwill. As brand develops and become much stronger, it has its own value. As previously brand was not defined ax tangible assets, we did even no! know thai il actually was an asset. As one of the components of new intangible assets, brand equity has put itself a mark on the financial statement of corporations. This article is intended to give deeper analysis on the development of intangible assets, especially on those described above. With a combination of theories from textbooks and standards, this article will give the readers a new understanding of what intangible asset are and therefore broaden our horizontal perspective in anticipating the arrival of new intangibles that may come, as the environment is still developing.

Abstrak :
Accounting reports on intangible assets have long been a problem, especially, those related to human capitals. They have become a problem whether they appear in balance sheet or not. These, human capitals have in fulfill asset definitions and recognition criteria. This paper highlights human capital reported in the United Kingdom football club's balance sheet. Ax we know the United Kingdom football industries have developed and yielded hundred billions pounds every year. They have also made football players become most important and most expensive in football clubs, with clubs paying regular large transfer fees in the transfer market to acquire players. FRS 10 Accounting /or intangible assets and goodwill, recommends capitalization as the most appropriate treatment for intangible assets. There are two main issues that will be analyzed in this paper, First, do football players fulfill the accounting criteria to be classified as assets of the football clubs? Second, if so how should they account for?

Abstrak :
New types of business are growing. The number of information and technology industries is increasing. Assets from these industries consist of intangibles especially intellectual capitals. As one of the. new breed of intangibles, intellectual capital has received great attention from the world-wide accounting communities. New standards and regulations has been developed and implemented. Still, the controversy i.s still going on. Many of the regulations still need further development as the. environment keeps changing. Many-accounting researchers have developed their own theories of intellectual capital. Some of ihem will be discussed further in this article. Some researchers believe thai the current financial reporting system is not able to generate a financial statement that represents the actual condition of companies. The financial reporting system is said to fulfill only the needs of companies ax a result of industrial revolution. This article will discuss further about intellectual capital and intangible assets from the theoretical and standards side. It will arouse the readers to make discussion about the treatment, valuation and measurement of intellectual capital. It may open our eyes to accept the dynamics of intangibles in the future.