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intangible asset

   Also found in: Dictionary/thesaurus, Legal, Financial, Wikipedia 0.02 sec.

intangible asset

Asset that does not exist physically and so cannot be touched or seen. Examples of intangibles include patents, copyright, brand names, and other intellectual property, as well as goodwill.



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? Mentioned in ? References in periodicals archive
 
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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