intangible assets

pl n

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

Collins English Dictionary – Complete and Unabridged, 12th Edition 2014 © HarperCollins Publishers 1991, 1994, 1998, 2000, 2003, 2006, 2007, 2009, 2011, 2014

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

Collins German Dictionary – Complete and Unabridged 7th Edition 2005. © William Collins Sons & Co. Ltd. 1980 © HarperCollins Publishers 1991, 1997, 1999, 2004, 2005, 2007

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References in periodicals archive

While value is built in intangible assets, finance is raised against tangible ones, which are diminishing.

Banks are failing to keep up with the rise of the intangible economy

The "Lessors Of Nonfinancial Intangible Assets Global Market Report 2019" report has been added to ResearchAndMarkets.com's offering.

Global Lessors Of Nonfinancial Intangible Assets Market Report 2019 Featuring IBM, Qualcomm, Microsoft, Ericsson, Nokia

An amount paid to create or enhance a separate and distinct intangible asset as defined in Regs.

Investment adviser's inducement payments to shareholders are not intangibles

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.

THEORETICAL AND METHODOLOGICAL CONSIDERATIONS REGARDING THE EVALUATION OF INTANGIBLE ASSETS

It is also important to determine to what extent intangible assets are transferable.

Don't sell your practice short

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.

The impact of intangible assets on companies in emerging markets

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 tangle of intangible assets and business combinations: related standards: past, present, and future

Intangible assets are those which are not physical, such as copyrights, franchises or brand reputation.

Value in SME assets 'not fully appreciated'

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.

Risky business: Name lending vs lending against intangible assets

In spite of the accounting rules that establish generally accepted criteria regarding the measurement, recognition and disclosure of these intangible assets, the literature points out that subjective factors could come into play, permitting that their value to be manipulated easily, especially for so-called intellectual capital.

Empirical study of intangible assets in Romanian municipalities