Intangible Intangibles

Author : Baruch Lev
Publisher : Rowman & Littlefield
Page : 236 pages
File Size : 52,6 Mb
Release : 2000-12-01
Category : Business & Economics
ISBN : 0815798091

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Intangibles by Baruch Lev Pdf

This book is the first comprehensive, scientifically based study of the nature and impact of intangibles. Weaving case studies and real-world examples with contemporary business theory, Baruch Lev - establishes an economic framework to analyze managerial and investment issues concerning intangibles; - surveys the impact of intangibles on corporate performance and market values, including management difficulties, risk, questions of property rights, marketability, and cost structure; - analyzes information deficiencies associated with intangibles, including the major economic principles governing intangible investments, limits of management information systems, and recommendations for improved accounting disclosure; - sets forth a comprehensive information system—aimed at satisfying the needs of both internal and external decision makers—to reflect the impact and value of intangibles within the context of enterprise performance.

Author : John R.M. Hand,Baruch Lev
Publisher : OUP Oxford
Page : 558 pages
File Size : 53,8 Mb
Release : 2003-02-20
Category : Electronic
ISBN : 9780191588952

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Intangible Assets : Values, Measures, and Risks by John R.M. Hand,Baruch Lev Pdf

Author : AICPA
Publisher : John Wiley & Sons
Page : 208 pages
File Size : 48,9 Mb
Release : 2016-11-07
Category : Business & Economics
ISBN : 9781937352783

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Accounting and Valuation Guide: Assets Acquired to Be Used in Research and Development Activities by AICPA Pdf

This new guide provides guidance and illustrations regarding the initial and subsequent accounting for, valuation of, and disclosures related to acquired intangible assets used in research and development activities (IPR&D assets). This is a valuable resource for preparers of financial statements, auditors, accountants and valuation specialists seeking an advanced understanding of the accounting, valuation, and disclosures related to acquired IPR&D assets.

Author : Ken Standfield
Publisher : Elsevier
Page : 286 pages
File Size : 49,6 Mb
Release : 2002-07-30
Category : Business & Economics
ISBN : 9780080508863

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Intangible Management by Ken Standfield Pdf

For the recorded history of management, the world has managed value creation according to what can be seen, touched and proven. In today's knowledge-based economy, value creation is derived primarily from how well firms manage intangibles (knowledge, service, expectations, response time, innovation, change management, etc). The large capital outlays that signified the manufacturing economy are no longer required. In fact, such 'tangibles' now explain less than 20% of the value of most publicly listed firms. For example, Time Warner has only 6.49% of its value attributable to tangibles. As such, for every $1 of true value, only $0.065 cents is being measured and managed by conventional management practices. For Oracle Corporation, tangibles account for only 4% of its value. For General Electric (worth over US$450 billion), tangibles account for less than 11% of its value. Intention, context, emotional intelligence, escalation, and sustainability are words that are generally absent from the operational management techniques of managers worldwide. They form, however, the basis of skills required to manage organizations in today's knowledge-based economy. The authors investigate the ways that intangible values can be identified, measured, and managed. Their revolutionary and innovative taxonomy not only reveals fundamental differences between a manufacturing economy and one which creates value through knowledge, relationships, and time. By using case studies, a compelling mixture of theory and applications, and a set of accounting tools, the authors demonstrates how a new value framework can protect investors while giving companies the ability to generate long-term growth. Shows how intangible values can be identified, measured, and managed Presents a revolutionary and innovative taxonomy with a new set of accounting tools Demonstrates with case studies how a new value framework can protect investors while enabling companies to generate long-term growth

Author : Robert F. Reilly,Robert P. Schweihs
Publisher : McGraw Hill Professional
Page : 549 pages
File Size : 50,5 Mb
Release : 1998-09-22
Category : Business & Economics
ISBN : 9780071379243

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Valuing Intangible Assets by Robert F. Reilly,Robert P. Schweihs Pdf

When partnerships change hands, the valuation of intangible assets can be a financial maze. This in-depth book, working through each of the basic valuation approaches: cost, market, and income, provides professionals with complete guidelines and industry standards. It's a must-have for financial analysts and attorneys!

Author : John Berry
Publisher : McGraw Hill Professional
Page : 337 pages
File Size : 43,7 Mb
Release : 2004-11-22
Category : Business & Economics
ISBN : 9780071454391

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Tangible Strategies for Intangible Assets by John Berry Pdf

Intangible assets such as brands, patents, and intellectual capital are the new measures of corporate wealth. But one can't manage what one can't measure. And while assigning accurate valuations is a stringent requirement under new FASB accounting guidelines, it is far from easy. This book explains the latest thinking and techniques in measuring and managing intangibles. Innovative management disciplines like Balanced Scorecard are explained, while real-world examples from Amazon, eBay, and other firms demonstrate how companies are getting maximum advantage from all their intangible assets.

Author : Weston Anson
Publisher : American Bar Association
Page : 236 pages
File Size : 44,8 Mb
Release : 2007
Category : Law
ISBN : 1590317432

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The Intangible Assets Handbook by Weston Anson Pdf

This handbook is intended as a useful document for intangible asset management inquiries, with a special emphasis on licensing, transaction due diligence and bankruptcy. It attempts to help improve the management of companies with underleveraged intangible asset portfolios. Relevant exhibits, case studies, common terms, and a detailed index are also included.

Author : Mary Adams,Michael Oleksak
Publisher : Bloomsbury Publishing USA
Page : 192 pages
File Size : 41,9 Mb
Release : 2010-05-05
Category : Business & Economics
ISBN : 9780313380754

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Intangible Capital by Mary Adams,Michael Oleksak Pdf

A practical guide to leveraging hidden knowledge intangibles to fuel growth and innovation and add value to your business. Intangible Capital: Putting Knowledge to Work in the 21st-Century Organization is for every manager struggling to succeed and innovate in today's knowledge-based economy. This must-have handbook helps businesspeople build smarter, more successful companies by maximizing the knowledge that is already inside their organizations. Most businesspeople have heard of the growing importance of knowledge workers, information technology, innovation, networks, reputation, and performance management. Like no other guidebook, Intangible Capital shows how each of these trends fit into an overall discipline of intangibles management. The book takes the ten basic building blocks of traditional, industrial-era businesses and defines their knowledge-era equivalents—intangibles as the new raw material, intellectual capital (IC) as the new production line, IC assessment as the new balance sheet, and networks as the new organizational chart. This approach provides a clear road map for managers adapting to the realities of business today, one that helps translate the new world of the knowledge-based economy into understandable terms and ready-to-implement ideas.

Author : Jeffrey A. Cohen
Publisher : John Wiley & Sons
Page : 231 pages
File Size : 40,5 Mb
Release : 2011-07-20
Category : Business & Economics
ISBN : 9781118160930

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Intangible Assets by Jeffrey A. Cohen Pdf

Praise for Intangible Assets "In Intangible Assets, Jeffrey Cohen presents an informative, thought-provoking and practical look at an increasingly important component of every business's worth. He describes the art and science of identifying assets that have clear economic benefit, but are typically not found on the balance sheet, and he provides an invaluable framework within which the reader can value these assets, despite their elusive nature." --Rick Westervelt, President, Skylist, Inc. "Jeffrey Cohen's integrative approach to conceptual issues of intangible assets is creative and a refreshing contribution. He brings law, economics, finance, and accounting to the same table, which results in a comprehensive framework for understanding how value is created and sustained. His construct of 'proto-assets' and 'portfolio of intangible economic benefits' is key. Written in an easy-to-read style with many practical examples, this book will be useful for both novice and experienced professionals." --W. Dana Northcut, PhD, Adjunct Associate Professor of Accounting Graduate School of Business, University of Chicago Principal, Chicago Partners, LLC "This volume is the perfect resource for newcomers to IP valuation. Through lucid explanations and well-chosen illustrations, it does for the reader exactly what a valuation expert should do for a client--it makes the abstract concrete. But this volume is not just for the novice; it holds insights that will be useful to IP experts in law, accounting, and economics." --Edward F. Malone, Partner, Jenner & Block LLP

Author : Joan Ryan
Publisher : Little, Brown
Page : 241 pages
File Size : 49,9 Mb
Release : 2020-04-28
Category : Sports & Recreation
ISBN : 9780316434904

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Intangibles by Joan Ryan Pdf

From baseball to biology, an award-winning journalist highlights the power of team chemistry in this "terrific" data-driven investigation of human relationships (Billie Jean King). Does team chemistry actually exist? Is there scientific or mathematical proof? Is team chemistry as real and relevant as on-base percentages and wins above replacement? In Joan Ryan's groundbreaking book we discover that the answer to all of the above is a resounding yes. As Ryan puts it, team chemistry, or the combination of biological and social forces that boosts selfless effort among more players over more days of a season, is what drives sports teams toward a common goal, encouraging the players to be the best versions of themselves. These are the elements of teams that make them "click," the ones that foster trust and respect, and push players to exceed their own potential when they work well together. Team chemistry alone won't win a World Series, but talent alone won't win it, either. And by interviewing more than 100 players, coaches, managers, and statisticians, as well as over five years of extensive research in neuroscience, biology, physiology, and psychology, Ryan proves that the social and emotional state of a team does affect performance. Grit, passion, selflessness, and effort matter -- but never underestimate the power of chemistry.

Author : Ervin L. Black,Mark L. Zyla
Publisher : John Wiley & Sons
Page : 288 pages
File Size : 44,5 Mb
Release : 2018-10-09
Category : Business & Economics
ISBN : 9781119157229

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Accounting for Goodwill and Other Intangible Assets by Ervin L. Black,Mark L. Zyla Pdf

Concepts, methods, and issues in calculating the fair value of intangibles Accounting for Goodwill and Other Intangible Assets is a guide to one of the most challenging aspects of business valuation. Not only must executives and valuation professionals understand the complicated set of rules and practices that pertain to intangibles, they must also be able to recognize when to apply them. Inside, readers will find these many complexities clarified. Additionally, this book assists professionals in overcoming the difficulties of intangible asset accounting, such as the lack of market quotes and the conflicts among various valuation methodologies. Even the rarest and most problematic situations are treated in detail in Accounting for Goodwill and Other Intangible Assets. For example, the authors analyze principles for identifying finite intangible assets and appropriately accounting for amortization expenses or impairment losses. Using the information in this book, the results of these calculations can also be reported with precision on financial statements. These topics are especially important for ensuring the success of any asset acquisition or business combination. In these special cases, the utmost accuracy is essential. This book provides: Rules for identifying and recognizing intangible assets in business combinations and asset acquisitions Guidance on the accurate valuation and carrying amount calculation of acquired and self-created intangibles Tips for overcoming the challenges unique to intangible assets, including impairment testing Clear instructions for disclosing intangible assets, goodwill, and amortization expenses Accounting for Goodwill and Other Intangible Assets is an indispensable reference for valuation students and specialists. Ervin L. Black and Mark L. Zyla provide thorough instructions for understanding, accounting for, and reporting this challenging asset class.

Author : Robert F. Reilly,Robert P. Schweihs
Publisher : John Wiley & Sons
Page : 784 pages
File Size : 43,5 Mb
Release : 2016-11-07
Category : Business & Economics
ISBN : 9781937352257

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Guide to Intangible Asset Valuation by Robert F. Reilly,Robert P. Schweihs Pdf

The highly experienced authors of the Guide to Intangible Asset Valuation define and explain the disciplined process of identifying assets that have clear economic benefit, and provide an invaluable framework within which to value these assets. With clarity and precision the authors lay out the critical process that leads you through the description, identification and valuation of intangible assets. This book helps you: Describe the basic types of intangible assets Find and identify intangible assets Provide guidelines for valuing those assets The Guide to Intangible Asset Valuation delivers matchless knowledge to intellectual property experts in law, accounting, and economics. This indispensable reference focuses strictly on intangible assets which are of particular interest to valuation professionals, bankruptcy experts and litigation lawyers. Through illustrative examples and clear modeling, this book makes abstract concepts come to life to help you deliver strong and accurate valuations.

Author : Ken Standfield
Publisher : Elsevier
Page : 384 pages
File Size : 55,7 Mb
Release : 2005-06-24
Category : Business & Economics
ISBN : 0080478549

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Intangible Finance Standards by Ken Standfield Pdf

This book asserts that intangibles create financial transactions, not vice versa. It offers distinct, reproducible methods of valuing intangibles in intangible forms, with associated and meaningful financial values. It also presents new management frameworks in which all forms of intangibles can be classified, measured, managed, and reported. *A practical, hands-on guide to a new approach to valuing intangibles *Progresses from simple to complex, using case studies that begin with short simple cases and progress to comprehensive real-life case studies *Highlights the distinction between what is currently required by law and what is not required but will give firms a competitive edge

Author : Michelle Markham
Publisher : Kluwer Law International B.V.
Page : 360 pages
File Size : 45,7 Mb
Release : 2005-01-01
Category : Law
ISBN : 9789041123688

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The Transfer Pricing of Intangibles by Michelle Markham Pdf

Transactions involving intellectual property play an increasingly significant role in economic activity at every level from global to local, with particular challenges for taxation and revenue authorities. Moreover, the manifold complexities associated with identifying, valuing and transferring intangibles make this an issue requiring a creative review of existing transfer pricing methodologies and techniques. In this ground-breaking new study, Michelle Markham offers an in-depth examination of attitudes at the forefront of this rapidly evolving area of taxation law, focusing her work on a comparative analysis of the US, OECD, and Australian perspectives on the transfer pricing of intangible assets. The Transfer Pricing of Intangibles not only highlights the current problems encountered in inter-affiliate transactions of intangible property, but also attempts to offer a variety of solutions to these problems. Among the issues explored are the following: how the tax treatment of intangible in the context of transfer pricing has become a major international tax concern;definitional issues which are vital to an understanding of transfer pricing;application of the arm's length principle to intangible asset transactions;determination of legal and economic ownership of group intangible assets;intangible asset valuation and transfer;transfer pricing methodologies;global formulary apportionment;transfer pricing documentation requirements;penalties for non-compliance;resolution of transfer pricing disputes; and,advance pricing agreements Revenue authorities, multinational enterprise executives, and tax practitioners around the world will greatly appreciate the recommendations and solutions proposed in this knowledgeable and thoughtful book. Its acute sense of the opportunities and pitfalls of an ever-more-complex area of economic activity place it in a category of its own, of inestimable benefit to interested parties.

Author : Margaret M. Blair,Steven H. M. Wallman
Publisher : Rowman & Littlefield
Page : 137 pages
File Size : 42,9 Mb
Release : 2000-10-01
Category : Business & Economics
ISBN : 9780815791256

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Unseen Wealth by Margaret M. Blair,Steven H. M. Wallman Pdf

Intangibles are harder to measure, harder to quantify, often more difficult to manage, evaluate, and account for than tangible assets. There is no common language for sharing information about intangible sources of value, and the language used tends to be descriptive rather than quantitative and concrete. Unseen Wealth stresses the importance of developing standards for identifying, measuring, and accounting for intangible assets, and recommends actions to government and business for improving the quality and quantity of available information about intangible investments. The book articulates a three-pronged set of reforms to help companies construct better business and reporting models, improve the quality of financial reporting, and clarify intellectual property right laws. Unseen Wealth was developed by the Brookings Task Force on Intangibles, which includes business leaders, consultants, accounting professionals, economists, intellectual property lawyers, and policy analysts.