Results 301 to 310 of about 147,548 (349)
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2017
This chapter looks into the accounting methods for intangible assets, an identifiable non-monetary asset without physical substance. It begins with a discussion of the importance of intangible assets and the issues in their accounting and valuation. Then, it explores how intangible assets are accounted for in accordance with International Accounting ...
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This chapter looks into the accounting methods for intangible assets, an identifiable non-monetary asset without physical substance. It begins with a discussion of the importance of intangible assets and the issues in their accounting and valuation. Then, it explores how intangible assets are accounted for in accordance with International Accounting ...
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Intangible assets and firm diversification
International Journal of Managerial Finance, 2005PurposeTo re‐examine empirically internalisation and transaction cost theories of firm FDI.Design/methodology/approachEmpirical analysis based on cross sectional multivariate regressions and the Fama‐French three factor event study procedure. In addition to the key explanatory variables the paper introduces and models several important control ...
Christopher B. Malone, Lawrence C. Rose
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2011
At present, there are no standards for assessing the value of intangible assets or intellectual capital. Historically, a number of frameworks have evolved, each with a different focus and a different assessment methodology. In order to assess that knowledge management initiatives contributed to the fight against terrorism in Canada, a results-based ...
Kimiz Dalkir, Susan McIntyre
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At present, there are no standards for assessing the value of intangible assets or intellectual capital. Historically, a number of frameworks have evolved, each with a different focus and a different assessment methodology. In order to assess that knowledge management initiatives contributed to the fight against terrorism in Canada, a results-based ...
Kimiz Dalkir, Susan McIntyre
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VINE, 2008
PurposeThe purpose of this paper is to present the culmination of an engineering concept of a knowledge valuation system that identifies the name of intangible assets.Design/methodology/approachThe paper employs the methodology or approach of identifying or naming intangible assets within the business environment.FindingsThe paper finds that knowing ...
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PurposeThe purpose of this paper is to present the culmination of an engineering concept of a knowledge valuation system that identifies the name of intangible assets.Design/methodology/approachThe paper employs the methodology or approach of identifying or naming intangible assets within the business environment.FindingsThe paper finds that knowing ...
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2018
The valuation of intangible assets has become an increasingly relevant topic, both because they significantly influence the value of a firm and because they are frequently negotiated, and, therefore, valued on a stand-alone basis. Three valuation approaches can be applied.
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The valuation of intangible assets has become an increasingly relevant topic, both because they significantly influence the value of a firm and because they are frequently negotiated, and, therefore, valued on a stand-alone basis. Three valuation approaches can be applied.
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FRANCHISES, INTANGIBLE CAPITAL, AND ASSETS
National Tax Journal, 1990Focuses on the treatment of intangible capital involved in franchising. Explores the problems facing both the franchisor and the franchisee.
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It is a common situation in commercial life that assets become separably but unidentifiably mixed and then need to be ‘unmixed’. There will be withdrawals from the mixture, and the parties with interests in it will wish to assert individual ownership over the withdrawals.
Lorenzo Maniscalco, Benjamin Douglas
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Lorenzo Maniscalco, Benjamin Douglas
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Tangible and intangible fixed assets
2022This book, entitled “Lessons of Business Administration and Accounting” was born as a first effort to create a reference text in English containing the traditional concepts of Italian “Economia Aziendale” (Business Management), together with the foundations of the principles underlying accounting and the representation of values inside the financial ...
Marco Maria Mattei, Eleonora Monaco
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Tangible fixed assets and intangible assets
2023The book titled "Business Administration and Accounting" represents an endeavor to compile a comprehensive guide in English that encapsulates the core ideas of Italian "Economia Aziendale" (Business Management), along with the foundational accounting principles and the methodologies for representing financial statements in Italy.
Mattei Marco Maria, Monaco Eleonora
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