Search results with tag "Of intangible"
A Roadmap to Accounting for Business Combinations
www2.deloitte.com4.10.4.2 Customer-Related Intangible Assets 122 4.10.4.3 Artistic-Related Intangible Assets 129 4.10.4.4 Contract-Based Intangible Assets 129 4.10.4.5 Technology-Based Intangible Assets 132 4.10.4.6 Examples of Intangible Assets by Industry 134 4.10.4.7 R&D Assets 135 4.10.4.8 Defensive Intangible Assets 137
IPSAS 31—INTANGIBLE ASSETS - International Federation of ...
www.ifac.orgintangible assets that are not dealt with specifically in another Standard. This Standard requires an entity to recognize an intangible asset if, and only if, specified criteria are met. The Standard also specifies how to measure the carrying amount of intangible assets, and requires specified disclosures about intangible assets. Scope 2.
Intellectual Property Valuation and Royalty Determination
brandfinance.comIn turn, IP valuation can be required for financial reporting, tax compliance, pre‐acquisition due diligence, and strategic asset management. At the outset, it is helpful to compare different definitions of intangible items. Accountants