Intangible Asset

Definition

A non-physical asset that derives value from intellectual or legal rights, or from the competitive advantage it provides. Examples include brands, patents, software, customer relationships, data, organisational know-how, and human capital. Intangible assets now represent over 90% of the value of S&P 500 companies.

Related Terms

IAS 38 (Intangible Assets) Identified Intangible Asset IFRS 13 (Fair Value Measurement) IFRS 3 (Business Combinations) Impairment

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