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Accounting for goodwill and other intangible assets
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.
eBook
Risk management and innovation in Japan, Britain and the United States
Assessing and managing risk is vitally important, and is increasingly studied in a range of areas including politics and international relations, finance and insurance, and innovation and the valuing of intangible assets such as patents and intellectual property. The degree to which innovation is encouraged or otherwise - a key factor for many businesses - depends in part on the attitude towards risk in the context in which it takes place. Taplin considers the different attitudes towards risk and innovation, and the different ways in which risk and innovation are handled, in Japan, Britain the USA. Providing a broad and detailed examination of the subject, she discusses topics including risk management standards, managing risk in marketing, the insurance industry, patents, and in venture capital, and of how risk management in organizations has evolved.
eBook
Making intangible heritage : El Condor Pasa and other stories from UNESCO
1. This book takes an ethnographic approach to UNESCO, providing readers a global perspective on folklore/intangible cultural heritage. As such it studies cultural diplomacy through/in the field of folklore. This accessibly and engagingly written collection of articles is written by internationally known folklorist, Valdimar Tr. Hafstein. 2. In addition to being a trained academic, the author is the Former Chair of Iceland's National Commission for UNESCO, NGO observer at WIPO (World Intellectual Property Organization), and former president of the International Society for Ethnology and Folklore (SIEF). 3. The project is threefold: 1) it explores the meetings, conventions, and decisions that led to UNESCO's Intangible Heritage Convention; 2) it calls on the discipline of folklore to study the everyday in institutions of power as well as in places that lack power; 3) it examines how folklore concepts get used and interpreted outside of the academy and how those concepts work (or don't work) and impact global ideas of heritage.
eBook
On Intangible Heritage Safeguarding Governance
This book covers intangible cultural heritage (ICH) governance through an Asia-Pacific context, making reference to the historical development of the international instruments guiding ICH policy. With a review of the 2003 Convention for the Safeguarding of the Intangible Cultural Heritages development, this work provides an understanding into why the Convention is the way it is, how it is developing, and how to apply it in different situations. Furthermore, dedicating sections to explain goo.
eBook
Capitalism without capital : the rise of the intangible economy
\"Early in the twenty-first century, a quiet revolution occurred. For the first time, the major developed economies began to invest more in intangible assets, like design, branding, and software, than in tangible assets, like machinery, buildings, and computers. For all sorts of businesses, the ability to deploy assets that one can neither see nor touch is increasingly the main source of long-term success. But this is not just a familiar story of the so-called new economy. Capitalism without Capital shows that the growing importance of intangible assets has also played a role in some of the larger economic changes of the past decade, including the growth in economic inequality and the stagnation of productivity. Jonathan Haskel and Stian Westlake explore the unusual economic characteristics of intangible investment and discuss how an economy rich in intangibles is fundamentally different from one based on tangibles. Capitalism without Capital concludes by outlining how managers, investors, and policymakers can exploit the characteristics of an intangible age to grow their businesses, portfolios, and economies\"--Page 4 of cover.
Should Intangible Investments Be Reported Separately or Commingled with Operating Expenses? New Evidence
We propose a new method to estimate intangible investment outlays, other than expenditures on advertising and research and development, that are reported on a commingled basis with operating expenses in the selling, general, and administrative category of expenses. These outlays, aimed at improving organizational knowledge and capabilities, are the largest category of intangible investments and the fastest-growing category of operating investments. They affect future firm performance and risk. Predictability of future earnings and stock returns improves when these outlays are distinguished from operating expenses. Thus, benefits could accrue from reporting them separately.
Journal Article