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If the exchange rate value of one U.S. dollar changes from 120 Japanese yen to 140 yen,
Intangible Asset
Assets that do not have physical substance but hold value for a business, such as patents, trademarks, and goodwill.
Tangible Asset
Physical and material assets that possess value, such as machinery, buildings, and inventory.
Goodwill Asset
An intangible asset that represents the excess value of a purchased company over the fair value of its identifiable tangible and intangible assets.
Copyrights
Legal rights given to the creator of original works, protecting them against unauthorized reproduction or distribution for a certain period.
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