GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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09:44 Apr 19, 2005 |
Portuguese to English translations [PRO] Bus/Financial - Finance (general) | |||||||
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| Selected response from: Joao Vieira Portugal Local time: 02:24 | ||||||
Grading comment
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Summary of answers provided | ||||
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5 | intangible (fixed) assets |
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5 | intangible fixed assets |
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Discussion entries: 1 | |
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imobilizações incorpóreas intangible (fixed) assets Explanation: + -------------------------------------------------- Note added at 6 mins (2005-04-19 09:51:05 GMT) -------------------------------------------------- corpóreas = tangible (fixed) assets |
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imobilizações incorpóreas intangible fixed assets Explanation: Imobilizações corpóreas => Tangible fixed assets. Imobilizações incorpóreas e corpóreas => intangible and tangible fixed assets -------------------------------------------------- Note added at 10 mins (2005-04-19 09:55:41 GMT) Post-grading -------------------------------------------------- Tangible Fixed Assets Lands, plants and equipment are included in tangible fixed assets. Those assets are held for the purpose of long-term use, not for the purpose of short-term consumption. Intangible Fixed Assets Intangible fixed assets include legal rights and goodwill. Legal rights are reserved by laws, and, therefore, have economic value although they are not physically tangible. Legal rights include patents, brands, designs, and practical ideas that are protected by laws. Goodwill is recognized when an entity pays more than the book value of acquired operation or entity. Only purchased goodwill is allowed to be recognized. Self-established goodwill is not allowed to be recognized. http://www2g.biglobe.ne.jp/~ykawamur/gaap050.htm |
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