The lack of physical substance would therefore seem to be a defining characteristic of an intangible asset. Both the IASB and FASB definitions specifically preclude monetary assets in their definition of an intangible asset.
Leeches. Leech is a common name for over 650 species of largely freshwater, carnivorous worms that comprise the class Hirudinea in the phylum Annelida.
Polychaeta, composed of about 10,000 species, is the larger (and apparently not monophyletic) of the two generally recognized major groups of segmented worms (phylum Annelida) â the other being the Clitellata (earthworms and leeches).olychaeta, composed of about 10,000 species, is the larger (and apparently not monophyletic) of the two generally recognized major groups of segmented worms (phylum Annelida) â the other being the Clitellata (earthworms and leeches).