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Topic: Intangible asset

Ads by Google Related Topics capital asset intangible assets Asset Backed Securities asset stripping asset management      Intangible Assets as supplied by EagleTraders.com Intangible assets may be acquired from other enterprises or individuals or developed by a company. Goodwill and organization costs are unidentifiable intangible assets. If the life of the intangible asset is indeterminate, as might be the case for goodwill and trade names, the cost of the assets should be written off over a period of years established by management, but not to exceed 40 years. http://www.eagletraders.com/advice/securities/intangible_assets.htm      Intangible Assets and Value Creation, by Juergen H. Daum (John Wiley & Sons, 2002)- New Values, New Enterprises, New ... “Intangible Assets and Value Creation” by Juergen H. Daum summarizes in a synopsis all relevant aspects of intangible assets management and presents for the first time a comprehensive and integrated concept for enterprise management that takes intangible assets systematically into account. Intangible Assets is a valuable advisor for managers of companies, that are based on knowledge-based processes. Intangible Assets and the need for a holistic and more future oriented approach to enterprise management and corporate reporting http://www.juergendaum.com/mybook.htm      Liquid_assets - Definition and Meaning of Liquid_assets Assets that are not close to being defined as liquid assets are often called fixed assets... An asset is considered liquid when it can be converted to cash without losing much (if any) of its value. Starware search is an excellent resource for quality sites on liquid assets and much more! http://www.wordiq.com/dictionary/Liquid_assets      [No title] Intangible (knowledge) assets, such as new discoveries (drugs, software products, etc.), brands or unique organizational designs (e.g., Internet-based supply chains) are by and large not traded in organized markets, and the property rights over these assets are not fully secured by the company, except for intellectual properties, such as patents and trademarks. Evaluating profitability and performance of business enterprise, by say, return on investment, assets or equity (ROA, ROE) is seriously flawed since the value of the firm’s major asset— intangible capital—is missing from the denominator of these indicators. The risk of these assets (e.g., drugs or software programs under development not making it to the market) is generally higher than that of physical assets. Accordingly, many, particularly accountants and corporate executives, are reluctant to recognize intangible, or intellectual capital as assets in financial reports, on par with physical and financial assets. http://pages.stern.nyu.edu/~blev/intangible-assets.doc      G100 Policy - Intangible Assets The IASC issued IAS 38 "Intangible Assets" in 1998. The requirements apply to purchased goodwill and identifiable intangible assets. The AASB is developing a project on purchased intangible assets to coincide with the IASB project and field tested the US requirements on purchased intangible assets including the impairment approach to intangible assets. http://www.group100.com.au/policies/pol_int-assets200204.htm      Intangible Assets & Organizational Health Every organization reaches its goals by utilizing its assets.  And if it is responsibly managed, it keeps a running account of those assets, typically representing them in monetary values. Intangible relationships are subtle and elusive.  On the other hand, financial relationships are not.  They’re easy to record, photocopy, and pass around for everybody to look at and comment on. When relationships of mutual advantage deteriorate, intangible assets dry up and organizational health declines.  Organizations are then forced to expend scarce resources to rebuild the intangibles they squandered.  Sometimes they never recover. http://www.thinkingapplied.com/intangible_assets_folder/intangible_assets.htm      FASB: Summary of Statement 142 Intangible assets that are not amortized will be tested for impairment at least annually by comparing the fair values of those assets with their recorded amounts. Analysts and other users of financial statements, as well as company managements, noted that intangible assets are an increasingly important economic resource for many entities and are an increasing proportion of the assets acquired in many transactions. This Statement requires disclosure of information about goodwill and other intangible assets in the years subsequent to their acquisition that was not previously required. http://www.fasb.org/st/summary/stsum142.shtml      Intangible Assets Tangible assets are physical goods, products such as refrigerators, automobiles, computer monitors, and the parts used to operate and repair them. The key to developing the intangible assets of an organization is increase the information flow between the organization and the customer, or user. Information about the organization and the individuals working there can also be considered intangible assets. http://www.umsl.edu/~klein/IntangibleAssets.html      Intangible Assets Valuation of tangible and intangible assets acquired is essential to allocating the purchase price paid for both financial accounting and tax reporting purposes. The intangible assets of a business enterprise often possess significant values that are overlooked. Further, acquired intangible assets may be amortizable for tax purposes and can produce significant benefits. http://www.kmavalue.com/Intangibles.htm      Fast Company New Math for a New Economy Second are assets that are associated with a company's brand, which let a company sell its products or services at a higher price than its competitors. So that's how intangible assets can create extraordinary value. If they don't have to value intangible assets, such as AOL's customer-acquisition costs, their legal liability is reduced. http://www.fastcompany.com/online/31/lev.html      Intangible Assets Intangible Assets Monitor - comprehensive information on the methodology of the Intangible Assets Monitor by Karl Sveiby. The Intangible Assets Monitor is described on the site as a 'method for measuring intangible assets and a presentation format which displays a number of relevant indicators for measuring intangible Assets in a simple fashion' and includes the option to click on indicators for more detailed information. Accounting, financial and legal issues concerning Intangible Assets - dedicated page from the European Observatory on Intangible Assets on accounting and financial aspects of intangible assets, arranged by country with links to reports and initiatives on intangible assets. http://www.icaew.co.uk/librarylinks/index.cfm?AUB=TB2I_36679      Intangible Assets - Computerworld Definition: Intangible assets represent an attempt to reconcile the difference between the value of the assets a company counts on its books and the value the stock market assigns it. Examples of intangible assets include knowledge inside a company and good hiring practices, which contribute to making the company successful. As Microsoft and Dell illustrate, even if leading companies don't use the terms "intangible assets" or "knowledge management," they manage those assets. http://www.computerworld.com/news/2000/story/0,11280,41510,00.html      FASB: Disclosures About Intangible Assets The objective of this project was to establish standards that will improve disclosure of information about intangible assets that are not recognized in financial statements. Pro forma successful efforts accounting, like that modeled and shown to be value-relevant in simulation research and research on the actual capitalization of software costs in the U.S. and of various intangible assets overseas. This possibility would expense research and development and other costs to develop intangible assets until technical feasibility is reached, and then retroactively capitalize those previously expensed costs and capitalize all further costs to complete creation of the asset. http://www.fasb.org/project/intangibles.shtml      Boston.com / Business / 'Strategy maps' aim to align firms' processes, assets The tool is a single-page representation of an organization's strategy, enabling everyone from senior executives to rank-and-file employees to grasp the alignment of their internal processes and intangible assets with strategic goals. The concept, a performance management system helping companies gauge critical intangibles such as people, data, and culture, has since become one of the most influential strategic practices in American business, embraced by more than half of Fortune 500 companies. An underlying assumption is that, while implementation must resonate with customers and shareholders, its success is determined largely by internal processes and learning how to align operations with objectives. http://www.boston.com/business/articles/2004/05/30/strategy_maps_aim_to_align_firms_processes_assets      Intangible Asset Valuation Publications - Valuing Intangible Assets Intangible Asset Valuation Publications - Valuing Intangible Assets The "Intangible Asset Valuation Publications" section lists publications which focus on intangible asset valuation and related topics. Covers major changes in accounting principles as they relate to intangible assets and intellectual property (SFAS 141 and 142). http://www.valuationresources.com/Publications/IntangiblePubDesc/Intangible.htm      Intangible Assets Monitor The Intangible Assets Monitor is a method for measuring intangible assets and a presentation format which displays a number of relevant indicators for measuring intangible Assets in a simple fashion. Large effects on the reported profit figures are often due to unidentified changes in intangible assets. The Intangible Assets Monitor can be integrated in the management information system. http://www.sveiby.com/articles/IntangAss/CompanyMonitor.html      Huffy Corporation Seeks Overbids for the Sale of Certain Assets of Its Non- Core Businesses Intangible Assets The Company filed a motion to sell intangible assets including trademarks and patents used in its hockey business under the brand name of Hespeler(R) and its in-line skates and action businesses under the brand names of Rage(R), Dukes(R), Skate Attack(R), and Ultra Wheels(R). Huffy has entered into an agreement for the sale of the intangible assets highlighted above in the amount of $1,615,000. The Company will solicit higher or better offers for these assets. http://www.prnewswire.com/cgi-bin/stories.pl?ACCT=104&STORY=/www/story/11-24-2004/0002503335&EDATE=      untitled “Do financial analysts get intangibles?”; European Accounting Review, 12, 635-659. Lev and R. Taylor, "Accounting Recognition of Imputed Interest on Equity: An Empirical Investigation," Journal of Accounting, Auditing and Finance (Spring 1979). Lev, 2003, Remarks on the measurement, valuation, and reporting of intangible assets,”; Economic Policy Review, Federal Reserve Bank of New York, 9,17-22. http://pages.stern.nyu.edu/~blev/vitae.html      Characteristics of intangible assets - Cost accounting systems are not well geared towards intangible assets and are even wholly inaccurate for managing intangible assets-intensive corporations, - Intangibles are not evidenced by financial transactions (as tangibles are). - Intangible assets are nonphysical and therefore inherently difficult to trade. http://www.valuebasedmanagement.net/faq_characteristics_intangible_assets.html      FL Dept Rev - Intangible Personal Property Tax Florida's intangible personal property tax is an annual tax based on the current market value, as of January 1, of intangible personal property owned, managed, or controlled by Florida residents or persons doing business in Florida. Florida residents whose intangible assets are held by security dealers and/or stockbrokers are included. Units of a registered investment company which is organized under a trust agreement (unit investment trust or Massachusetts-type business trust) are exempt if 90 percent of the net asset value of its portfolio of assets is exempt from tax. http://www.state.fl.us/dor/taxes/ippt.html      Synergy Fest: Intangibles The survey indicates that perspectives of what an intangible asset is varies - ranging from the accounting view of R&D, brand, intellectual property and goodwill to a broader view including these items, as well as, other "intangible" benefits offered by human capital, management team, know-how, as well as all company stakeholders. How do their companies manage and account for intellectual capital and intangible assets when traditional value-based management is focused on present tangible assets, and the value of intellectual capital and intangible assets is generally tied to future growth expectations?" Just saw an interesting post over at the Economist Intelligence Unit-Executive Briefing web site titled " Finance and performance: Intangible assets and future value ". http://synergypartners.typepad.com/weblog/2004/03/httpebeiucomind.html      Accounting Treatment of Intangible Assets Intangible resources, as will be discussed below, is a super-set group of strategic elements that contribute to the success of a business. For example, historic cost of training, benefits and other outlays of resources can be aggregated to measuring the intangible value of Human Capital, as an asset. Within the latter confines, estimates such as amortization and useful life of an Intangible Asset (IA), although a valid issue, will be generally out of the scope of this paper. http://www.rechtman.com/acc692.htm      Valuing Intangible Assets Insuring individual intangible assets, or portfolios of intangible assets, began in the mid-1970s, and such insurance was offered to cover infringement litigation expenses in the 1980s. These criticisms of current reporting requirements for intangible assets appear to be based on the premise that the balance sheet should show the value of a company’s assets. The records of an acquired company for appraisals related to the use of intangible assets as collateral for loans or insurance of intangible assets could provide valuable evidence for the existence and valuation of intangibles. http://www.nysscpa.org/cpajournal/2003/1003/features/f105003.htm      Service at opensource encyclopedia It is claimed to be a process that creates benefits by facilitating either a change in customers, a change in their physical possessions, or a change in their intangible assets. Service provision has been defined as an economic activity that does not result in ownership, and this is what differentiates it from providing physical goods. By supplying some level of skill, ingenuity, and experience, providers of a service participate in an economy without the restrictions of carrying stock (inventory) or the need to concern themselves with bulky raw materials. http://wiki.tatet.com/Service.html      Finance [encyclopedia] Finance can also be used by individuals (called personal finance), and by governments (called public finance). In the case of a company, this generally involves balancing risk and profitability and is typically called managerial finance or corporate finance. The risk-return framework and the identification of the asset appropriate discount rate http://www.artzia.com/Society/Business/Finance/      Knowledge Management, Organizational Learning and Learning Organizations Knowledge as an Asset: Stakeholder Perspectives in a Knowledge Economy Knowledge Assets in the Global Economy: Assessment of National Intellectual Capital Trying to Grasp the Intangible: Putting a Dollar Value on Corporate Knowledge http://www.brint.com/OrgLrng.htm      YONHAPNEWS WORLD SERVICE::ENGLISH NEWS Intangible assets include things of value that cannot be physically touched, such as intellectual property, brands, trademarks, patent, and designs, and are viewed as decisive factors in determining a company's competitiveness. Top-10 Groups' Intangible Assets Surge 30 Pct in First Half SEOUL, Oct. 19 (Yonhap) -- Assets such as industrial property rights and other intangible ones at South Korea's top-10 business groups grew 30 percent in the first half from a year earlier, the country's financial watchdog said Tuesday. http://www.yonhapnews.net/Engnews/20041019/300500000020041019094914E4.html      Professions - Encyclopedia.WorldSearch Valuation of Intellectual Property and Intangible Assets, 3rd Edition Family Wealth--Keeping It in the Family: How Family Members and Their Advisers Preserve Human, Intellectual, and Financial Assets for Generations Asset Protection : Concepts and Strategies for Protecting Your Wealth http://encyclopedia.worldsearch.com/professions.htm      Sveiby ToolKit Online Registration Form Welcome to registration for The Sveiby ToolKit, which includes the Online Intangible Assets Monitor. You will need a valid VISA, American Express or Mastercard to complete this process. A valid Plan Code bypasses the e-commerce screen. http://www.knowledgeshop.com/cgi-bin/kshop.storefront/en/hotdeals      Social Enterprise: Published Work: Articles " Measuring The Strategic Readiness of Intangible Assets. Strategy Maps: Converting Intangible Assets Into Tangible Outcomes. Lowell, S. The Harvard Business School Guide to Careers In the Nonprofit Sector (Paperback). http://www.hbs.edu/socialenterprise/strategymanagementpubs.html

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