Intangible Assets And Intellectual Capital
Found 8 free book(s)Three approaches to valuing intangible assets
www.cgma.orgintangible assets as “non- physical assets such as franchises, trademarks, patents, copyrights, goodwill, equities, mineral rights, securities and ... (intellectual property) – Basis of transferred assets in partnership • Transaction, merger, contribution to joint ... a weighted average cost of capital (WACC), (2) a
Business Valuations - SAIPA
www.saipa.co.zaIntangible assets 90 000 50 000 Inventory 180 000 160 000 Other assets 370 000 370 000 ... Assets Liabilities • Intellectual property items, such as internally developed products and services. ... • Stable financial leverage –capital structure will
Balance sheets: the basics
www.ccfplus.comintangible assets - eg goodwill, intellectual property rights, patents, trademarks, website domain names, long-term investments ... capital and reserves - share capital and retained profits, after dividends The balance sheet must by law include the elements shown above in bold.
Intellectual Property Valuation and Royalty Determination
brandfinance.comIntellectual property rights are a subset of intangible assets. The term ‘intellectual capital’ is generally used in a broader context, referring to all non‐monetary and non‐physical resources that contribute to value creation. This will include items such as human capital
The Nature and Importance of Innovation
assets.press.princeton.eduintellectual property rights (IPRs) and the type of market ... capital, to distinguish this valuable asset from physical capital, such as ... initially intangible in the form of new knowledge but later tangible if applied to goods for sale—although sometimes remaining intangible if
UNDERSTANDING VALUE CREATION - IFAC
www.ifac.orgConsequently, capital and resource allocation decisions are a critical part of how value is created and sustained. Investments in capital maintenance and development of strategic assets and capabilities such as talent, innovation, infrastructure, brand and intellectual assets enable value to be created. They need to be considered
Leases - Australian Accounting Standards Board
www.aasb.gov.au(d) licences of intellectual property granted by a lessor within the scope of AASB 15 Revenue from Contracts with Customers; and (e) rights held by a lessee under licensing agreements within the scope of AASB 138 Intangible Assets for such items as motion picture films, video recordings, plays, manuscripts, patents and copyrights.
Disruptive Technologies and their Implications for ...
www2.gwu.eduintangible, knowledge-based capital (KBC)2 and technology, which may not suffer from the same decreasing returns to scale and can be a source of sustained long term growth. This 2 This includes R&D, firm specific skills, organizational know-how, databases, design and various forms of intellectual property.