Posted by Christina Oehler on Wednesday, July 22, 2015. Last weekend, one cat went under the knife to get neutered, a common pet procedure. Unfortunately for the cat, this did not look like a very fun experience. But luckily, for our entertainment, his owners were able to capture some pretty amazing candid photos of their cat's reaction to the procedure.
Complementary assets are assets, infrastructure or capabilities needed to support the successful commercialization and marketing of a technological innovation, other than those assets fundamentally associated with that innovation. The term was first coined by David Teece.
However, intangible assets fall into a spectrum ranging from those that can readily be identified and measured separately from goodwill to those that are essentially very similar to goodwill. The basic principles set out in the standard for accounting for intangible assets that are similar in nature to goodwill are therefore closely aligned with those set out for goodwill.