intangible assets


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intangible assets

pl n
(Banking & Finance) finance property or assets that are saleable though not possessing intrinsic productive value

intangible assets

Assets that do not have an easily determined monetary value such as brand loyalty or intellectual property rights.
Translations

intangible assets

pl (Jur, Comm) → immaterielle Werte pl
References in periodicals archive ?
The evaluation of intangible assets has been a debated topic, starting with the idea of the accounting human assets in order to determine the real value of employees and their incorporation in the financial statements of the company.
Currently, to underscore the importance of intangible assets, there are pursuing projects which seek to improve the valuation of intangible assets, both at macroeconomic and at microeconomic level, analyzing their contribution to the economic growth and their relationship with new business models.
Before the end of 2014, two more updates on the topic of business combinations were issued: ASU 2014-17, Business Combinations (Topic 805): Pushdown Accounting (November 2014); and ASU 2014-18, Business Combinations (Topic 805): Accounting for Identifiable Intangible Assets in a Business Combination (December 2014).
The following are a few examples of intangible assets that are considered as passive income generators - computer software, patents, copyrights, licenses, franchises, trade-marks and goodwill.
If River sells all of its shares to Mighty for $200, then the $90 excess over the net assets would only constitute goodwill if there are no identifiable (and recognisable) intangible assets.
Note that this is just an estimate of the value of the intangible assets of the business.
The intangible assets evaluation problem is immensely complicated and disputable.
Whatever intangible assets the client owns, a valuation will address these goals, which may have more or less significance depending on the nature of the asset:
It is critical to recognize that no book can definitively define and discuss all intangible assets and goodwill.
Steel City Re manages an index that monitors the reputational value of management's stewardship of a company's intangible assets.
It's virtually impossible to create an exhaustive list of potential intangible assets, but it should be noted that some--eg, a firm's patents and trademarks--are more "tangible" than others--eg, its strategy and knowledge base.