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intangible asset

   Also found in: Financial, Wikipedia, Hutchinson 0.04 sec.
ThesaurusLegend:  Synonyms Related Words Antonyms
Noun1.intangible asset - assets that are saleable though not material or physical
intangible
assets - anything of material value or usefulness that is owned by a person or company
goodwill, good will - (accounting) an intangible asset valued according to the advantage or reputation a business has acquired (over and above its tangible assets)
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The AICPA has released a new exposure draft of the Proposed Statement on Standards for Valuation Services, Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset.
CalCPA remains opposed to BV exposure draft by California CPA
It provides guidance to AICPA members for an engagement or any part of an engagement that determines the value of a business, an interest in a business, security or an intangible asset.
AICPA releases second exposure draft of proposed business valuation ... by CPA Letter
197 intangible asset is only one that is acquired in connection with the taxpayer's trade or business, not necessarily all intangibles newly acquired; see Sec.
The ins and outs of Sec. 197 by Bayer, Paul / The Tax Adviser
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