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Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Show full item record. Intangible Assets : Valuation and Economic Benefit. Cohen, Jeffrey A.
IAS 38 Intangible Assets
This book offers a primer on the valuation of digital intangibles, a trending class of immaterial assets. Startups like successful unicorns, as well as consolidated firms desperately working to re-engineer their business models, are now trying to go digital and to reap higher returns by exploiting new intangibles. This book is innovative in its design and concept since it tackles a frontier topic with an original methodology, combining academic rigor with practical insights. Digital intangibles range from digitized versions of traditional immaterial assets brands, patents, know-how, etc. This book comprehensively addresses related valuation issues, and demonstrates how best practices can be applied to specific asset appraisals, making it of interest to researchers, students, and practitioners alike. Moro Visconti manages a consolidated financial boutique that derives from a deep-rooted tradition of professional consultants in Milan.
This comprehensive resource examines each of the basic valuation approaches, and reviews the research and due diligence necessary for you to effectively value specific intangible asset types. Through illustrative examples and clear modeling, this book makes abstract concepts come to life to help you deliver strong and accurate valuations. Robert P. Schweihs, Robert F. 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.
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The Valuation of Digital Intangibles
IAS 38 Intangible Assets outlines the accounting requirements for intangible assets, which are non-monetary assets which are without physical substance and identifiable either being separable or arising from contractual or other legal rights. Intangible assets meeting the relevant recognition criteria are initially measured at cost, subsequently measured at cost or using the revaluation model, and amortised on a systematic basis over their useful lives unless the asset has an indefinite useful life, in which case it is not amortised. IAS 38 was revised in March and applies to intangible assets acquired in business combinations occurring on or after 31 March , or otherwise to other intangible assets for annual periods beginning on or after 31 March The objective of IAS 38 is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in another IFRS. The Standard requires an entity to recognise an intangible asset if, and only if, certain criteria are met. The Standard also specifies how to measure the carrying amount of intangible assets and requires certain disclosures regarding intangible assets. Intangible asset: an identifiable non-monetary asset without physical substance.
Not a MyNAP member yet? Register for a free account to start saving and receiving special member only perks. A ccording to a Federal Reserve Board analysis, investment in intangible assets in the United States exceeds all investment in tangible property and, if properly accounted for, would raise measured productivity growth significantly Corrado et al. Increasingly, intangibles are a principal driver of the competitiveness of U. On June 23, , the Board on Science, Technology, and Economic Policy, jointly with the Committee on National Statistics, held a workshop to examine measurement of intangibles and their role in the U. How intangible investments compare and contribute to growth in the United States and other countries.
Best Practices in Management Accounting pp Cite as. Intangible assets are becoming increasingly vital to corporations, following the global shift from an industrially powered economy towards a knowledge-based one. With the stage set for competition to be largely based on intangibles, these assets become a critical resource for firms keen to build competitive advantage. As firms move towards becoming more knowledge- and information-based, intangible assets will comprise a significant percentage of the overall value of businesses. The concept of intangible assets is not always well defined Marr and Chatzkel, According to Epstein and Mirza , intangible assets are non-financial assets without physical substance, held for use in the production or supply of goods or services or for rental to others, or for administrative purposes, which are identifiable and are controlled by the enterprise as a result of past events, and from which future economic benefits are expected to occur.
Sharpening the Intangibles Edge
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All rights reserved. May not be reproduced in any form without permission from the publisher, except fair uses permitted under U. A discount rate that is appropriate for the firm as a whole may be wrong for an intangible asset of the firm.
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