Identifiable assets are assets such as liquid investments, machinery, buildings, vehicles or other equipment which can be given a fair value or estimated selling price. They are recorded on a company’s balance sheet and are brought into play when valuing a takeover bid. Unlike goodwill, identifiable assets can be either tangible or intangible.

Tangible identifiable assets are physical assets such as buildings and machines, while intangible assets are non-physical assets such as trademarks, copyrights, and customer loyalty. Identifiable assets can also be grouped into fixed assets and current assets. Fixed assets are assets that are not expected to be converted into cash within one year, while current assets are intended to be quickly converted into cash.

Identifiable assets are important when valuing a company, especially when a company is looking to acquire another company or when a company is trying to go public. It is important to properly estimate the value of these assets in order for the company to set a fair price for the takeover of the other company or when making its initial public offering (IPO).

When valuing a company, it’s important to pay close attention to the identifiable assets to ensure an accurate valuation is being made. This will help to ensure the fair market value of the company is established. Identifiable assets may also be used in the process of asset allocation, to ensure a balanced portfolio of investments and to identify profitable investments for the company.

In conclusion, identifiable assets are important for valuing a company whether for a takeover of another company or for an initial public offering. It is critical to properly estimate the value of identifiable assets to ensure a fair price is established and to make sure the right investments are being made.