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| | Intangible asset -- Facts, Info, and Encyclopedia article |
 | | The most common form of intangible asset for a business is ((accounting) an intangible asset valued according to the advantage or reputation a business has acquired (over and above its tangible assets)) goodwill. | | | Intangible assets are defined as (Anything of material value or usefulness) assets that are not (Click link for more info and facts about physical) physical in nature. | | | See (Assets that are saleable though not material or physical) intangibles for more on the general issues involved in all forms of intangible and intangible capital valuation. |
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http://www.absoluteastronomy.com/encyclopedia/i/in/intangible_asset.htm
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| | Project Pages—Intangible Assets |
| | Intangible assets are defined as “assets (not including financial assets) that lack physical substance.” FASB Statement 142 was issued at the same time as FASB Statement No. 141, Business Combinations, which requires all business combinations to be accounted for using the purchase method of accounting, which entails, among other things, recognizing all intangible assets acquired. | | | Survey governments to better understand what intangible assets they own; what intangible assets they are reporting; how they have measured these intangible assets, especially when they have been donated; whether and how the reported intangible assets are being amortized; and whether there are types of intangible assets that we have not previously considered. | | | Intangible assets with finite lives continue to be amortized over their useful lives, but without the Opinion 17 constraint of a maximum of forty years. |
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http://www.gasb.org/project_pages/intangible_assets.html
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| | Mercer Capital's Money for Nothing? 2002-09 Valuing Intangible Assets: A Primer |
| | Indefinite-lived intangible assets are to be tested for impairment by comparing their estimated fair values with their carrying values on the balance sheet. | | | The primary complicating factor for intangible asset valuation is relating specific benefits and costs to specific intangible assets or, stated differently, separating and valuing the intangible asset apart from the larger entity. | | | Intangible asset valuation theoretically parallels securities valuation; i.e., value is based upon a stream of future benefits discounted to the present. |
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http://www.bizval.com/publications/moneyfornothing/archive/mfn0209.htm
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| | Current - Intangible Asset Valuation |
| | Understanding the reason for the intangible asset valuation, whether for tax purposes, corporate planning, or dispute resolution, is paramount when considering the nature of the intangible asset under investigation. | | | One should be mindful that the distinction between intangible assets and characteristics of intangible assets is important, especially when valuing a particular intangible asset or set of intangible assets. | | | For example, determining the appropriate value of an intangible asset (or set of intangible assets) may be necessary or useful for corporate planning, establishing royalty rates, intercompany transfer prices or even litigation dispute and resolution (although often this is tied into taxation related reasons!). |
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http://www.iic-inc.com/curr.intangible.shtml
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| | FASB: Useful Life and Amortization of Intangible Assets |
| | The useful life of an intangible asset to an entity is the period over which the asset is expected to contribute directly or indirectly to the future cash flows of that entity. | | | The accounting for a recognized intangible asset is based on its useful life to the reporting entity. | | | An intangible asset with a finite useful life is amortized; an intangible asset with an indefinite useful life is not amortized. |
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http://www.fasb.org/project/intangible_assets.shtml
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| | IAS Plus International Accounting Standards IAS 38, Intangible Assets |
| | If an intangible item does not meet both the definition of and the criteria for recognition as an intangible asset, IAS 38 requires the expenditure on this item to be recognised as an expense when it is incurred. | | | intangible assets covered by another IAS, such as intangibles held for sale, deferred tax assets, lease assets, assets arising from employee benefits, and goodwill. | | | The objective of IAS 38 is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another IAS. |
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http://www.iasplus.com/standard/ias38.htm
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| | Adams Capital, Inc. - Valuing Intangible Assets |
| | Intangible asset valuation is a detailed process that includes the complete understanding of the business operations and the intangible asset& impact on the business, as well as sensitivity analysis. | | | In many cases, intangible assets are a company’s most important assets. | | | To ensure an accurate valuation, the degree to which the intangible asset enhances the value of other associated assets must be understood. |
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http://www.adamscapital.com/intangible.html
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| | 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. | | | It addresses how intangible assets that are acquired individually or with a group of other assets (but not those acquired in a business combination) should be accounted for in financial statements upon their acquisition. | | | Because goodwill and some intangible assets will no longer be amortized, the reported amounts of goodwill and intangible assets (as well as total assets) will not decrease at the same time and in the same manner as under previous standards. |
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http://www.fasb.org/st/summary/stsum142.shtml
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| | 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. | | | Appraisals are used to determine the value of intangible assets used as collateral for loans. | | | Annual intangible asset appraisals used to determine values of collateral for loans and values for IP insurance may be another way to reliably determine amortization. |
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http://www.nysscpa.org/cpajournal/2003/1003/features/f105003.htm
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| | FASB: Disclosures About Intangible Assets |
| | Pro forma Statement 142 accounting for unrecognized intangible assets. | | | Those unrecognized intangible assets include assets that are developed internally (such as brand names and customer relationships) and those that are acquired and written off immediately (acquired in-process research and development). | | | 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. |
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http://www.fasb.org/project/intangibles.shtml
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| | Integrated IAM intellectual asset management software - a competitive advantage solution managing intellectual property |
| | The business world is entering a new era, one in which intangible assets of many companies are the principal sources of value and the primary means for increasing value. | | | For acquirers and their professional advisers, the challenge is not only to improve their due diligence of intangible assets at target companies but to assemble new competencies that enable them to address the unique issues of these assets. | | | Many of the intangible assets of a company are kept secret from outside parties but because of regulations and reporting mechanisms, it is hard to keep them all under wraps. |
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http://www.delphion.com/news_stories/news-petrash_article
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| | How to minimize your Florida intangible tax |
| | The intangible personal property tax is levied annually on January lst at the rate of $1.00 per thousand on common stocks, bonds, loans, notes and accounts receivable. | | | Note that shifting intangible personal property into a bank account prior to January 1st will avoid the tax on the funds because the tax is not applicable to bank accounts. | | | The intangible personal property tax is levied on all intangible personal property, including stocks, bonds and mortgages, but excluding cash, bank deposits, franchises and partnership interests. |
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http://www.alipman.com/snowbirdguide/chap9.html
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| | Intangible Assets and Value Creation - Interviews from the book |
| | The matching of revenues with expenses is distorted by front-loading costs by the immediate expensing of intangibles and recording revenues in subsequent periods unencumbered by those costs. | | | You said that Intangible Assets represent only a potential value and only through a strategic management system like the Balanced Scorecard, a company is able to transform this potential into tangible financial value. | | | What is required is a significant broadening of the recognition of assets in financial accounting and reporting. |
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http://www.juergendaum.com/mybook_i.htm
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| | Measuring Intangible Assets and intellectual Capital - An Emerging Standard |
| | When a company invests in an intangible asset like a research program or an entrance to a new customer segment, it is not generally permitted to record the value of the research as an asset on the balance sheet. | | | Measuring intangible assets is an art form very much in its early stages and Australia needs people who have both the qualifications to develop measurement systems in their companies, and who understand the problems involved in measuring intangibles and reporting and interpreting this fuzzy stuff. | | | While the Intangible Assets Monitor is based on the notion of a "knowledge perspective" of a firm, Kaplan Norton regards the notion of the firm as given by its strategy. |
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http://www.sveiby.com/articles/EmergingStandard.html
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| | Business - encyclopedia article about Business. |
| | The main branches of management are financial management Finance studies and addresses the ways in which individuals, businesses and organizations raise, allocate and use monetary resources over time, taking into account the risks entailed in their projects. | | | 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. |
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http://encyclopedia.thefreedictionary.com/business
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| | 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. | | | Intangible property owned by religious, educational, or charitable institutions exempt from federal income tax under section 501(c)(3), U.S.I.R.C., as amended. | | | All intangible property held in a deferred compensation plan offered to government employees and is qualified under section 457, U.S.I.R.C., as amended. |
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http://www.myflorida.com/dor/taxes/ippt.html
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| | The Intangible Economy: January 2005 Archives |
| | A major intangible asset of the United States is our credit rating and the financial power of the dollar. | | | As I have often argued, much of the power of intangibles is how they operate within all sectors of the economy - not as a separate sector. | | | Issues of developing and managing intangibles underlie discussions on a variety of subjects, such as intellectual property rights, education and training policy, economic development, technology policy, and trade policy. |
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http://www.athenaalliance.org/weblog/archives/2005/01
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| | Congress May Resolve Battle Over Intangible Holding Companies |
| | The basic intangible holding company structure involves the transfer of trademarks and other valuable intangible assets to a subsidiary in a state that imposes a lower tax rate or, preferably, to a state (such as Delaware) that does not impose any tax on income from royalty payments. | | | The controversy over intangible holding companies continues to rage between groups that have instituted this state corporate income tax-saving technique and the states that are losing revenue as a result of this corporate structure. | | | If legislation addressing the nexus question is enacted (and if it allows the states to tax out-of-state e-commerce transactions), then the states would have congressional authorization to impose their corporate income taxes on a holding company that licenses trademarks to a business in another state. |
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http://www.gtlaw.com/pub/articles/2002/kirsnerm02a.asp
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| | Definition of Intangible Property from RoyaltyStat.com |
| | Ownership of Intangible PropertyAs with the 1968 regulations, the final regulations in Income Tax Regulations section 1.482-4(f)(3)(ii) require that arm's-length consideration be paid when intangible property is transferred from one member of a controlled group to another. | | | However, the regulation states that the embedded intangible must be accounted for in determining comparability of controlled and uncontrolled transactions. | | | Thus, a royalty or other payment for the intangible may be required, and the controlled purchaser will presumably be treated as owning the embedded intangible for purposes of determining its arm's-length income. |
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http://www.royaltystat.com/article3.cfm
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| | Creating Value with the 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. | | | Unfortunately, this technique cannot be applied to intangible assets, so various income statement, and non-monetary measurements, must be used instead to calculate efficiency. | | | The format is particularly relevant for companies with large intangible assets, such as Knowledge Organizations. |
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http://www.sveiby.com/articles/CompanyMonitor.html
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| | Intangible Business brand valuation |
| | Intangible assets, such as brands, patents, copyrights and licenses, are often the most valuable assets within a company. | | | As well as experts in brand valuation, Intangible Business is now an internationally recognised market leader in all intangible asset valuation. | | | What qualifies Intangible Business in this area is its global network of people, who all focus on intangible assets from various complementary angles – brand and marketing, finance and accounting, management and strategy. |
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http://www.intangiblebusiness.com
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| | European Commission work on Intangible Assets |
| | Activity 4: Guidelines for measurement and disclosure of intangibles. | | | These issues of intangible assets are also monitored by Internal market DG, in particular in Company Law, Accounting and Auditing which tends to modernise EU accounting rules. | | | In recent surveys 81% of the screened companies have not assigned any value in their annual report to intangible assets, however 49% of the surveyed companies plan the investment in applications supporting the management of intellectual capital. |
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http://www.ll-a.fr/intangibles/ec_work.htm
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| | StandardsInstitute.org :: Index |
| | The ability to measure and manage all forms of intangibles (intangible assets, intangible liabilities, intangible expenses, intangible revenues and intangible capital) gives executives unprecedented power to manage their operations according to the new rules of the Knowledge Based Economy.” Esther Yap, CIO. | | | Intangible Management: Tools for Solving the Accounting and Management Crisis was the only business book published by Academic Press in 2002 that was acknowledged by the Association of American Publishers in their 2002 Outstanding Professional and Scholarly Titles Award. | | | The result: More than 40 international intangible standards, a new gold-standard financial valuation and reporting system that shows how actual organizational results are created by leveraging "what we know" (knowledge assets) and "who we know" (relationship assets). |
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http://www.standardsinstitute.org
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| | Synergy Fest: Intangible Assets |
| | The definition that would quickly spill from my mouth is that an intangible asset is a nonphysical asset which has value to a firm such as..... | | | An example is the tangible assets "receivables/debtors" and "payables/creditors" gives rise to intangible assets "credit rating", "undrawn facilities", "borrowing capacity", "unused borrowing capacity", and "receivables and accruals certainty". | | | The construct of the definition, if you will, centers on first defining a tangible asset then defining intangible assets that arise from those assets. |
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http://synergypartners.typepad.com/weblog/2004/06/intangible_asse.html
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| | Home |
| | Based on the MARIA (Managing and Reporting Intangible Assets) project, the first 'intangibles' report was issued by the DTI in May 2001 entitled 'Creating Value from intangible assets'. | | | To prioritize investment in the intangibles needed to improve both current and future performance. | | | In an environment where the majority of company value cannot be assigned to tangible fiscal assets, the critical success factors for any organization need to be assessed through the broader spectrum of intangible assets. |
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http://www.intangability.com
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| | 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. |
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http://www.computerworld.com/news/2000/story/0,11280,41510,00.html
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| | Measuring Knowledge (David Skyrme Associates) |
| | There is growing criticism that the traditional balance sheet does not take account of those intangible factors that largely determine a company's value and its growth prospects. | | | Consequently more organizations are starting to address the measurement and management of intangible assets such as knowledge. | | | Furthermore several studies show that future growth is determined not by historical financial accounts but by factors such as management skills, innovation capability, brands and the collective know-how of the workforce. |
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http://www.skyrme.com/insights/24kmeas.htm
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| | Intangible IQ - Motivational Business Presentations |
| | Mastering the telephone can be one of the most difficult and rewarding adventures a sales person can undertake. | | | "Tangible assets have finite applications, intangible assets have infinite applications." | | | Learn the tools that will enable YOU to determine YOUR future and become irreplaceable. |
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http://www.intangibleiq.com
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| | Intangible Asset |
| | - Intangible assets don't appear on balance sheets, but they're crucial to judging a company's value. | | | - We go over how to determine whether a measure of this important but hard-to-price intangible asset is justified. | | | Learn how to Invest by Email - for FREE! |
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http://www.investopedia.com/terms/i/intangibleasset.asp
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| | Proclamation of Masterpieces of the Oral and Intangible heritage of Humanity |
| | The programme is mainly financed by extra-budgetary funds. | | | encourage countries to establish national inventories of the intangible heritage and provide legal and administrative measures for its protection | | | Selected by a 18-member jury, the winning entries were chosen for their outstanding value as Masterpieces of the Oral and Intangible Heritage of Humanity. |
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http://www.unesco.org/bpi/intangible_heritage/backgrounde.htm
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| | Business |
| | An investor may buy shares, that is ownership equity, of a company or bonds, that is debt of a company. | | | Management is the process of leading and directing an organization, often a business one, through the deployment and manipulation of resources (human, financial, material, intellectual or intangible). | | | Management can also be thought of functionally as the action in measuring a quantity on a regular basis and adjusting an initial plan and the actions taken to reach one's intended goal. |
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http://artzia.com/Society/Business
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| | Valuing Intangible Assets |
| | Reasons to Conduct an Appraisal of Intangible Assets | | | Part II Intangible Asset Valuation Approaches, Methods, and Procedures | | | Part III Intangible Asset Remaining Useful Life Analysis |
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http://www.willamette.com/pubs/books/via.html
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| | EBLA - International Workshop 2004 - General informations |
| | Culture represents an accumulated capital asset which is embedded in the production of material and tangible /intangible culture-based goods and services. | | | This production takes on new economic significance when it takes the form of, and is governed in the logic of industrial districts, since it creates a path to economic growth by means of growth of small and medium-sized firms which are intensely integrated within the territory and in the local community. | | | University of Turin, Department of Economics, EBLA CENTER |
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http://www.eblacenter.unito.it/workshop2004.html
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| | HBSP Titles on: Intangible assets |
| | Measuring the Strategic Readiness of Intangible Assets (HBR OnPoint Enhanced Edition) | | | The Tangible Power of Intangible Assets (HBR OnPoint Collection) | | | Strategy Maps: Converting Intangible Assets into Tangible Outcomes (Hardcover) |
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http://doi.contentdirections.com/mr/hbsp_subject_titles.jsp/Intangible%2Bassets
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| | Buy Intangible Experience Poster (high-quality art print) |
| | Our Return Policy: We keep the greatest selection and lowest prices on this Intangible Experience poster and other quality products. | | | AllPosters offers a 30-day Return Policy and 100% Satisfaction Guarantee on this Intangible Experience poster. | | | Your satisfaction is our primary concern, and if for any reason you are not completely satisfied with your purchase, you can return the poster via our No Hassle 30-day Return Policy and 100% Satisfaction Guarantee. |
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http://brandy.weblogs.us/poster/intangible-experience-254414.html
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| | i-Squad.com : intangible |
| | By being a Member you will get Special Privileges - so you need to think of intangible points in Your Account just like a Credit Card balance! | | | intangible points - you get these for things you do - then you can trade them in for unique prizes in the online intangible Store. | | | !'; return true;" onMouseOut="window.status='';" class="bold">Join Here to have access to all the exclusive intangible content brought to you by Larkio and intangible. |
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http://i-squad.com/Larkio/intangible.html
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| | Classification of Free Software as a World Cultural Heritage |
| | First you must understand it would benefit to the Free Software community, but also to humankind as a whole. | | | Classification of Free Software as an intangible world cultural heritage | | | The objective is to have Free Software classified as an intangible world cultural heritage by the UNESCO. |
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http://www.fsfeurope.org/projects/mankind
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| | Intangible Frontlist |
| | Intangible is supported in part by a generous grant | | | Copyright © 1996-2002 Intangible Publications, Inc. All rights reserved. |
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http://www.intangible.org/contents.html
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| | Press Releases |
| | For the museum profession, the issue of intangible heritage is one of the most important areas to be explored in the years ahead. | | | The idea is that the innovative activities organised throughout the world on International Museum Day will provide inspiration and feed into the debates which will take place in Seoul during this unique international gathering of museum professionals. | | | The practices, ideas, knowledge and skills associated with these physical objects have received less attention. |
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http://www.icom.org/release.intangible.html
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| | NodeWorks - Encyclopedia: Intangible culture |
| | This list began in 2001 with 19 items and a further 28 were listed in 2003. | | | Several countries in addition to UNESCO are making efforts to protect intangible culture. | | | Intangible culture is the opposite of culture which is tangible or touchable such as a castle, a statue, musical score, or a painting. |
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http://pedia.nodeworks.com/I/IN/INT/Intangible_culture
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| | Intangible Experience Poster (Art Print) |
| | These posters of Intangible Experience come with a 30 day money back guarantee. | | | I partnered with All Posters to bring you the lowest prices on the web for Intangible Experience Poster (high-quality Art Print) and a 30 day money back guarantee on Intangible Experience products. | | | Today there are over 300,000 products listed here in addition to this Intangible Experience page. |
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http://www.jdhodges.com/posters/intangible-experience-poster-254414.html
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| | ABC News: NFL's Best Teams Have Intangible Strength |
| | Look to the teams with the strong intangibles rather than the stars to be in Jacksonville in February. | | | Nov 15, 2004 — During their record 21-game winning streak, the New England Patriots won only once by more than 14 points. | | | GOLDBERG ON FOOTBALL: NFL's Four Leading Teams Have Intangible Strengths |
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http://abcnews.go.com/Sports/wireStory?id=254451
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| | CD Baby: ELLY K: Intangible |
| | "Intangible" (Honorable Mention at the DIY Convention 2004 in category of album of the year) is a pop album, a labor of love and two years late in releasing. | | | Classically trained, she succeeds in combining the vocal power and versatility with breathy vulnerability, which makes every song she performs sound unique. | | | It doesn't hurt that her background reads like something out of a movie. |
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http://www.cdbaby.com/ellyk2
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| | Holistic Health Encyclopedia - F |
| | Integrated functioning requires self-awareness -- internal understanding of who you are and how you use yourself. | | | Body and mind are indivisible -- the tangible and intangible aspects of your experience. | | | Moshe Feldenkrais lived from 1904-1984 and made an incredible contribution to the field of human consciousness. |
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http://www.findhealer.com/glossary/F.php3
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| | Technorati Tag: intangible |
| | To contribute to this page, just post to your blog and include this code. | | | A tag is like a subject or category. | | | This page shows blog posts, photos, and links that have been tagged intangible. |
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http://www.technorati.com/tag/intangible
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