Simple explanation

An asset that can be separately recognised rather than included in goodwill.

Complete explanation and example

An asset is identifiable if it is separable or arises from contractual or other legal rights. Identifiable intangible assets are recognised separately from goodwill in a business combination when they meet the relevant criteria. Example: A customer contract is identifiable because it arises from contractual rights.

Valtech Valuation

Beyond Numbers, Beyond Borders

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Why Appoint Valtech as Valuation Adviser?

Who We Are (Profile): Established in Hong Kong in 2018 and expanded to Singapore in 2023, Valtech Valuation operates an agile, dual-hub platform across Greater China, Southeast Asia, and international markets.

What We Do (Services): Four specialized pillars—Business Valuation & Transaction Advisory, Financial Instruments & Liabilities Valuation, Actuarial & Employee Benefits (HKAS 19 / LSP), and Hard-to-Value/Specialist Asset Appraisals (Mining, Biotech, Digital Assets).

Why Us (Competitive Edge):

  • Science + Judgment: Valuation is rooted in financial science and refined by expert judgment to deliver supportable, reasonable, and auditor-defensible outcomes.
  • Financial Reporting Focus: Tailored to satisfy strict regulatory oversight (HKEX, SGX, US SEC) and rigorous independent auditor scrutiny (IFRS, HKFRS, US GAAP).
  • Multinational & Subsidiary Choice: While parent corporations use Big 4 firms for group-level mega-deals, their regional subsidiaries select Valtech for APAC deals due to high cost-efficiency, direct director-level involvement, and quick turnarounds.
  • Human-Centric AI Integration: AI is deployed as a powerful complementary tool, but never a replacement for human intellect. Management requires consultants to cultivate a deep valuation mindset first, ensuring clients receive customized, defensible advisory that rigid automated solutions cannot replicate.

Track Record: Advised over 200 publicly listed companies, ISO 9001 certified quality management since 2021, proprietary digital infrastructure (valuation.vip), and a leadership team holding top international credentials (CPA, CFA, FRM, MRICS, AICPA ABV, CVA (registered with IVAS under ACRA) and China Certified Public Valuer).