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identifiable asset

[aɪˈdɛntɪfaɪəbəl ˈæsɛt]
nounpl: identifiable assets
ativo identificável
1. An asset that can be separately recognized and distinguished from goodwill, typically in accounting or business valuation contexts
The company's identifiable assets include machinery, real estate, and patent rights.
Os ativos identificáveis da empresa incluem maquinário, imóveis e direitos de patente.
2. In M&A transactions, an asset that can be valued independently and is not subsumed within goodwill
During the acquisition, auditors separated identifiable assets from intangible goodwill.
Durante a aquisição, os auditores separaram os ativos identificáveis do ágio (goodwill) intangível.
Synonyms
separable assetrecognized assettangible and intangible assets
Antonyms
goodwillunidentifiable asset

Regional Variations

General Brazilian
ativo identificável
Standard term used in Brazilian accounting and financial reporting
Portugal
ativo identificável
Standard term used in Portuguese accounting standards and IFRS documentation
São Paulo
ativo identificável
Common in São Paulo's financial and corporate sectors

Related Idioms & Phrases

separate the wheat from the chaff (distinguishing identifiable assets from goodwill)
on the books (identifiable assets recorded in financial statements)
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