intangible asset


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ThesaurusAntonymsRelated WordsSynonymsLegend:
Noun1.intangible asset - assets that are saleable though not material or physical
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)
References in periodicals archive ?
An amount paid to create or enhance a separate and distinct intangible asset as defined in Regs.
Once again, there are many ways to estimate intangible asset value, and once again, you should ask which were used.
* The intangible asset is separable--that is, capable of being separated or divided from the entity and sold, transferred, licensed, rented, or exchanged, regardless of whether the entity intends to do so.
As defined by the International Accounting Standards (IAS), "An intangible asset is an identifiable non-monetary asset without physical substance.
Intangible asset disclosure in the telecommunications industry.
All of this raises an important but complicated question: Can an intangible asset valuation done for financial reporting purposes be used for transfer pricing purposes?
BANKING AND CREDIT NEWS-January 25, 2013-Janus Capital Group 4Q, 3Q net income includes intangible asset impairment charge(C)2013 M2 COMMUNICATIONS http://www.m2.com
M2 EQUITYBITES-January 25, 2013-Janus Capital Group 4Q, 3Q net income includes intangible asset impairment charge(C)2013 M2 COMMUNICATIONS http://www.m2.com
Historically, many organizations have conducted goodwill and indefinite-lived intangible asset impairment testing by collaborating with valuation professionals and other advisers to measure fair value of their reporting units and indefinite-lived intangible assets.
For many organizations, intangible asset value runs about 70 to 80 percent of the total.
In addition, each IP and intangible asset financing deal seems to be a unique, one-off event employing differing models to determine the assets' value, thereby driving up transaction costs.