intangible asset

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  • noun

Synonyms for intangible asset

assets that are saleable though not material or physical

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.
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.
Summary: Clarity may be required on the associated risks for finance to be extended by banks against name lending compared to lending against intangible assets, comments Mostapha Osman
If you can sufficiently analyse your business's performance results and point to an intangible asset as a factor behind those results, then you are in a good position to have that asset recognised when you sell your business.
Calculate the intangible asset value by taking the market value from Step 1, subtracting shareholder's equity (also referred to as book value) and adding in goodwill, if any, both of which appear on the balance sheet.
Ian Ellis, Maximizing Intellectual Property and Intangible Assets: Case Studies in Intangible Asset Finance, Athena Alliance Working Paper 07 (Washington, DC: Athena Alliance, November 2009), http://www.
Except reduction of tangible assets in value, another trend is that the production is mostly based on such intangible assets (IA) as knowledge, know-how, creativity and others.
The valuation analyst will identify the right marketplace for relevant information and reconcile his findings with the intangible asset to assess the value.
For example, a Web site is now an intangible asset with value and is critical to many companies' business, but ten to fifteen years ago it was nonexistent or unimportant.
A ratio of intangible assets to tangible assets from a similar company or an industry average ratio can be applied to the tangible assets of a company to calculate an intangible asset value.
The company (taxpayer) applies the Dutch Patent Box regime to its patented intangible asset or intangible assets that results from certain research & development projects (see below).
The lack of physical substance characteristic of an intangible asset could lead to the recognition of a supposed asset in situations where none, in fact, exists.
This strategic alliance between two consulting companies offers corporate clients globally acclaimed intangible asset valuation services.
Requiring that an intangible asset be recognized in the statement of net assets only if it is considered identifiable;