Any asset that can be assigned a fair value on a balance sheet in a transaction such as a merger or acquisition. Identifiable assets often include items such as real estate, inventory, buildings, and equipment. Identifiable assets are used to determine a portion of the worth of a company. These assets are used along with less tangible assets referred to collectively as "goodwill" during an appraisal to decide upon the fair market value of the entire business.
Related information about identifiable asset:
- Identifiable Asset Definition | Investopedia
An asset of an acquired company that can be assigned a fair value and can be reasonably expected to provide a benefit for the purchasing company in the ...
- What is identifiable asset? definition and meaning
Definition of identifiable asset: Any asset that can be assigned a fair value on a balance sheet in a transaction such as a merger or acquisition. Identifiable assets ...
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An identifiable asset has a value that can be quantified and reported on accounting statements. This contrasts with other assets where fair market value may be ...
- Identifiable Asset Definition
Identifiable Asset Asset acquired through an acquisition of another business that can be given a fair value and may be expected to yield a certain benefit.
- BIM35320 - HM Revenue & Customs
Capital/revenue divide – some general themes. Emphasis on what the expenditure achieves, the 'identifiable asset'.
- Purchase Accounting 101: Intangible Asset Lives in Contingent ...
... transferred, licensed, rented, or exchanged, either individually or together with a related contract, identifiable asset, or liability, regardless of whether the entity ...
- International Financial Reporting Standard 3 Business Combinations
The acquirer recognises an increase (decrease) in the provisional amount recognised for an identifiable asset. (liability) by means of a decrease (increase) in ...
- IAS 38 Intangible Assets - International Accounting Standards Board
Jan 1, 2012 ... rented or exchanged, either individually or together with a related contract, identifiable asset or liability, regardless of whether the entity intends ...