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An asset sale is the purchase of individual assets and liabilities, whereas a stock sale is the purchase of the owner's shares of a corporation. While there are many considerations when negotiating the type of transaction, tax implications and potential liabilities are the primary concerns.
fictitious asset. An asset entry recorded on the balance sheet of a business that has value to the business, but that does not correspond to a real asset or have a resale value.ictitious asset. An asset entry recorded on the balance sheet of a business that has value to the business, but that does not correspond to a real asset or have a resale value.