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Marketing-Related Intangible Asset

A type of intangible asset that is primarily assigned for marketing purposes and promotion of products or services offered by...

Impairment Losses

The loss in value that results from impairment. More specifically, it is the amount by which the carrying amount (book...

Non-Transferable Intangible Asset

A type of intangible assets that are assigned for internal use (rather than other external use intangibles such as patents,...

Internal-Use Intangible Asset

A type of intangible assets that are assigned for internal use (rather than other external use intangibles such as patents,...

Back-Room Intangible Asset

A type of intangible assets that are assigned for internal use (rather than other external use intangibles such as patents,...

Intangible Asset

An asset that has no physical substance. Typically, intangible assets are non-physical and non-monetary assets. For example, marketable securities and...

Impairment

The loss in value that occurs when the book value or carrying value of an asset (or a cash-generating unit)...

Impairment Loss

The loss in value that results from impairment. More specifically, it is the amount by which the carrying amount (book...