← Back to Glossary

Identified Intangible Asset

Definition

An intangible asset that meets the identifiability criteria under IFRS 3 or IAS 38, meaning it is either separable from the entity (can be sold, transferred, or licensed independently) or arises from contractual or legal rights. Identified intangible assets are recognised separately from goodwill in purchase price allocations.

Related Terms

IAS 38 (Intangible Assets) IFRS 13 (Fair Value Measurement) IFRS 3 (Business Combinations) Impairment Income Approach (Valuation)

Put this knowledge to work

Use Opagio's free tools to measure and grow the intangible assets that drive your business value.

Try the Free Calculator