Tag: intangible
Identifiable Asset
What is an 'Identifiable Asset' An identifiable asset is an asset of an acquired company that can be assigned a fair value...
Badwill
What is 'Badwill' The negative effect felt by a company when shareholders and the investment community find out that is has done...
Fixed Assets
What are Fixed Assets
Fixed assets are physical or tangible assets that are long-term in nature and are not expected to be converted into cash...
Wasting Asset
What is 'Wasting Asset' An item that irreversibly declines in value, as a function of time. Wasting assets include vehicles, machinery and...
Tangible Common Equity – TCE
DefinitionTangible common equity is the subset of shareholders' equity that is not preferred equity and not intangible assets. Tangible Common Equity - TCE ...
Tangible Asset
What is a tangible asset
A tangible asset is an asset with a physical form. Tangible assets include both fixed assets, such as buildings and...
Tangible Personal Property
What is 'Tangible Personal Property' Tangible personal property is a tax term describing personal property that can be physically relocated, such as...
Impairment
What is 'Impairment' Impairment is an accounting principle that describes a permanent reduction in the value of a company's asset, normally a...
How to Account For Goodwill
When determining how much goodwill a company possesses, there are several factors that must be considered. These factors include the measurement of goodwill, the...
Tangible Book Value Per Share (TBVPS)
What is a 'Tangible Book Value Per Share - TBVPS' A tangible book value per share (TBVPS) is a method of valuing...