If the subject health care intangible asset
remaining useful life is much different from the remaining useful life of the intangible assets
in the guideline transactions, then adjustments may be required in the market-derived valuation multiples.
As defined by the International Accounting Standards (IAS), "An intangible asset
is an identifiable non-monetary asset without physical substance.
A set of private equity firms also exists that targets investments in companies with a critical focus on IP and intangible assets
In response to the recent market turmoil, further regulatory regimens and additional investor interest in the intangible assets
, their corporate stewardship, and their value should be reasonably expected.
This method makes the rather simple assumption that similar firms will have the same relative level of intangible assets
Retroactive reporting is permitted, but not required for internally generated intangible assets
, including those in development as of the effective date; and retroactive reporting is permitted, but not required for intangible assets
with an indefinite estimated useful life as of the effective date.
play a critical role in business today.
Accordingly, with the exception of the 15-year amortization safe harbor discussed below, the cost of intangible assets
is amortized under Sec.
The taxpayer claimed like-kind exchange treatment of the disposition of certain of the intangibles pertaining to Corporation 1 and Corporations 2 as well as the related acquisition of the intangible assets
from Seller 1 and Seller 2.
It is often the first one identified when the conversation turns to intangible assets
Federal tax law allows for writing off the value of intangible assets
over 15 years.
Those acquired in a merger have to be identified, accounted for and carried on the balance sheet as intangible assets