abstract assets
[ˈæbstrækt ˈæsɛts]
nounpl: abstract assets
ativos intangíveis
1. Non-physical assets of a company that have value but cannot be touched or seen, such as patents, trademarks, copyrights, goodwill, and brand reputation
The company's abstract assets, including its brand name and patents, were valued at $50 million.
Os ativos intangíveis da empresa, incluindo seu nome de marca e patentes, foram avaliados em $50 milhões.
2. In accounting, assets that lack physical substance but represent legal rights or competitive advantages
Abstract assets such as software licenses and customer relationships appear on the balance sheet as intangible assets.
Ativos intangíveis como licenças de software e relacionamentos com clientes aparecem no balanço patrimonial como ativos intangíveis.
The concept of abstract assets is increasingly important in modern economies, particularly in technology and knowledge-based industries. Both Brazilian and Portuguese accounting standards recognize intangible assets under IFRS (International Financial Reporting Standards), making this term essential in corporate valuation, mergers and acquisitions, and financial reporting across Portuguese-speaking business communities.
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