受け入れた資産を譲渡する意思が取得企業にあるか否かに関わらず、企業又は事業と独立して売買可能なものをいい、そのために、当該無形資産の独立した価額を合理的に算定できなければならないものをいいます。
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EY is a global leader in assurance, consulting, strategy and transactions, and tax services. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities.
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This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Please refer to your advisors for specific advice.
