
Intangible assets have been argued to be one possible contributor to the disparity between company value as per their accounting records, and company value as per their market capitalization. Considering this argument, it is important to understand what an intangible asset truly is in the eyes of an accountant. A number of attempts have been made ...
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http://en.wikipedia.org/wiki/Intangible_asset

(from the article `corporate finance`) ...Current assets include cash, inventory, and accounts receivable. Examples of fixed assets are buildings, real estate, and machinery. In addition, ...
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http://www.britannica.com/eb/a-z/i/26

A legal claim to some future benefit, typically a claim to future cash. Goodwill, intellectual property, patents, copyrights, and trademarks are examples of intangible assets.
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http://www.duke.edu/~charvey/Classes/wpg/bfglosi.htm

A legal claim to some future benefit, typically a claim to future cash. Goodwill, intellectual property, patents, copyrights, and trademarks are examples of intangible assets.
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http://www.encyclo.co.uk/local/20047

Asset that does not exist physically and so cannot be touched or seen. Examples of intangibles include patents,
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http://www.encyclo.co.uk/local/20688

A long-term asset that represents a financial, legal, or accounting concept rather than a physical i
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http://www.encyclo.co.uk/local/22402

Defined benefit pension plans that are guaranteed by life insurance products. Related
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http://www.encyclo.co.uk/local/22402

A company's assets which do not physically exist, such as brand name, trademarks, copyrights, etc
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http://www.encyclo.co.uk/local/22643

An asset which has no physical substance, such as goodwill, patents, trademarks and copyrights.
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http://www.encyclo.co.uk/visitor-contributions.php

- Asset having no physical existence such as trademarks and patents. (See TANGIBLE ASSET.)
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https://www.encyclo.co.uk/local/21071

An asset that is not physical in nature. An example is a copyrights or goodwill.
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https://www.encyclo.co.uk/local/21657

Intangible assets are long-term resources that typically lack a physical presence and have an unknown amount of future value or amount of benefits. In other words, intangible assets are typically intellectual assets the benefit the company over several accounting periods.
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https://www.myaccountingcourse.com/accounting-dictionary/accounting-diction
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