A shadowâs touch deals 1d6 points of Strength damage to a living creature. This is a negative energy effect. A creature dies if this Strength damage equals or exceeds its actual Strength score. While most shadows steal strength from their victims, rare variants may drain different aspects of a targetâs vitality. A variant shadowâs chilling touch may induce paralysis and numbness (Dexterity damage) or a kind of slow decay of the flesh (Constitution damage).
IAS only allow acquired intangible assets to be recognised on the balance sheet provided that they meet the above mentioned criteria. I.e; the internally generated intangibles of a company cannot be explicitly stated on its balance sheet. This results in what is sometimes described as 'internally generated goodwill'. This is the difference between the fair market value of a business and the value of its identifiable balance sheet net assets. The treatment of this goodwill only changes if the company is acquired, converting the goodwill from internally-generated to acquired. Intangible assets that may be recognised on a balance sheet under IAS are typically only a fraction of the total intangible asset value of a business, with the remaining value continuing to be classified as 'goodwill'.
An intangible asset that arises as a result of the acquisition of one company by another for a premium value. The value of a companyâs brand name, solid customer base, good customer relations, good employee relations and any patents or proprietary technology represent goodwill.