This agreement is only for the purchase of assets mentioned in the agreement and does not include the liabilities of the. IAS 388 Thus the three critical attributes of an intangible asset are. Image Result For Intangible Assets Intangible Asset Business Valuation Accounting Education The recognition of the frequencies as an intangible is complicated by the following difficulties. . An asset is a resource that you own or control that is expected to produce future economic value. An asset purchase agreement or APA allows a business to sell its tangible or intangible property. An identifiable non-monetary asset without physical substance. Examples of a businesss assets include machinery equipment customer lists trademarks patents and any other valuable property. The reliable evaluation of the amount to be immobilized because of the possibility of change of fees amount in the future as well as the difficulty determining an amo...
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