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<p>assets is <a href="page.php?w=Non-financial_asset">non-financial assets</a>, which include both <a href="page.php?w=tangible_property">tangible property</a> (sometimes also called <a href="page.php?w=real_assets">real assets</a>) such as land, real estate or commodities, and <a href="page.php?w=Intangible_asset">intangible assets</a> such as <a href="page.php?w=intellectual_property">intellectual property</a>, including copyrights, patents, trademarks and data.</p>

<p><big> Types </big></p>
<p>According to the <a href="page.php?w=International_Financial_Reporting_Standards">International Financial Reporting Standards</a></p><p>
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