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GOODWILL AND INTANGIBLE ASSETS: ASPE 3064

GOODWILL AND INTANGIBLE ASSETS: ASPE 3064

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PMR NOTES | HTK Consulting Notes Prepared by HTK Consulting | www.htkconsulting.com GOODWILL AND INTANGIBLE ASSETS: ASPE 3064 Definition An intangible asset is an identifiable non-monetary asset without physical substance that the entity has control over identifiable o The definition of an intangible asset requires an intangible asset to be identifiable to distinguish

  Asset, Seap, Intangibles, Goodwill, 3460, Goodwill and intangible assets, Aspe 3064

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