Identifiable Intangible Assets. You can define or quantify an identifiable intangible asset such as a patent, copyright, trademark, algorithm, mailing list, or domain name.

When intangible assets have an identifiable value and lifespan, they appear on a company's balance sheet as long-term assets valued according to their price and amortization schedules. The Bottom Line ...

Intangible assets only appear on a company's balance sheet if they are acquired through a purchase—i.e. they are not internally developed—and therefore, they have an identifiable value and an ...

An identifiable intangible asset is something like a patent, copyright, trademark, algorithm or domain name that can be bought or sold. Therefore, it can be separated from a business.

Accounting Standards Update No. 2014-18, Business Combinations (Topic 805): Accounting for Identifiable Intangible Assets in a Business Combination, describes the alternative, which was designed by ...

No additional financial statement disclosures are required for intangible assets other than those required for capital assets. For more information see gasb.No34. An intangible asset is recognized in ...

The CFA Institute is urging accounting standard-setters to require more detailed disclosures of intangible assets before they're recognized on the balance sheet. Login. ... Over 70% of the respondents ...

In 1993, the four federal bank regulatory agencies adopted a rule codifying the capital treatment of identifiable intangible assets. Under the rule, the agencies determined that purchased mortgage ...