TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

ACQUIRED INTANGIBLE ASSET [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2008-06-12

English

Subject field(s)
  • Financial Accounting
CONT

Acquired intangible asset. An intangible asset should be recognized apart from goodwill when (a) the asset results from contractual or other legal rights (regardless of wether those rights are transferable or separable from the acquired entreprise or from other rights and obligations); or (b) the asset is capable of being separated or divided from the acquired entreprise and sold, transferred, licensed, rented, or exchanged (regardless of whether there is an intent to do so).

French

Domaine(s)
  • Comptabilité générale
CONT

Le critière de séparabilité signifie que l'immobilisation incorporelle acquise est susceptible d'être séparée ou dissociée de l'entreprise acquise et d'être vendue, cédée, concédée sous licence, louée ou échangée, soit individuellement, soit en association avec un contrat, un actif ou un passif lié.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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