Spectral method simulations of ideal magnetohydrodynamics are used to investigate production of coherent small scale structures, a feature of fluid models that is usually associated with inertial range signatures of nonuniform dissipation, and the associated emergence of non-Gaussian statistics. The near-identical growth of non-Gaussianity in ideal and nonideal cases suggests that generation of coherent structures and breaking of self-similarity are essentially ideal processes. This has important implications for understanding the origin of intermittency in turbulence. © 2009 American Institute of Physics. ͓DOI: 10.1063/1.3206949͔A well-known feature of turbulence is the emergence of small-scale coherent structures that are responsible for enhanced dissipation; in steady-state these structures cause departures from self-similarity and the phenomenon of intermittency. 1 Classically, the notion of intermittency can be discussed in the inertial range, and equivalently, in the dissipation range. 1-4 Here we show, by comparing ideal simulations with well-resolved dissipative simulations ͑with identical initial conditions͒, that non-Gaussianity and characteristic coherent structures are initiated almost identically in the two systems. Therefore we postulate that the origins of coherence and intermittency are essentially ideal, with dissipation acting only to limit growth of the smallest scale structures.Although we envision broader implications for turbulence, e.g., for three dimensions ͑3D͒, and for hydrodynamics ͑HD͒, for several reasons, we adopt a two dimensional magnetohydrodynamics ͑2DMHD͒ model for this study. First, 2DMHD admits a direct cascade of energy and hence produces small-scale structure more robustly than does 2D HD. 5-8 Second, it is possible to attain much greater spatial resolution with 2DMHD, compared to 3D HD and MHD. Furthermore, preferred coherent structures in 2DMHD-sheets of electric current density-play a central role in magnetic reconnection. 9,10 2DMHD also remains a baseline description in solar, 11,12 space, 13 and astrophysical plasmas. 14 We recall that 2DMHD has a special relationship to 3DMHD. A strong uniform applied magnetic field B 0 suppresses spectral transfer parallel to B 0 , 15 which can induce a 2D-like anisotropy. Higher-order statistical properties also become anisotropic ͑e.g., Ref. 16͒; however, further examination of this anisotropy is beyond the current scope. Here we consider 2DMHD with B 0 =0.Our computations solve the 2D incompressible MHD equations in terms of the vector potential a and vorticity = ٌ͑ ϫ v͒ · ẑ,involving magnetic field b = ٌa ϫ ẑ, current density j =−ٌ 2 a, velocity v, viscosity , and resistivity .Equation ͑1͒ is solved numerically in a 2 -periodic box using a Fourier spectral method with 2/3-rule dealiasing. 17 The time integration is a second-order Runge-Kutta method. Initial ͑t =0͒ spectra of v and b are chosen proportional to, within a band of wave number k = ͉k͉; phases are assigned using Gaussian random numbers. The initial kinetic and magneti...