The difficulties attached to quantifying intangible
assets, information asymmetries and perceived risks weigh very negatively against these companies when looking for funding.
In contrast, until recently, intangible
assets were not considered as contributors to labour productivity growth.
cultural heritage (ICH) is half of the heritage story.
During its session, the Committee approved the granting of financial assistance to Uganda andZambia to help them fund projects which are important to their countrys intangible
Roach also concludes that the identification of the present value of excess rent as an intangible
asset is not optional for professional appraisers.
All countries, but especially OECD countries, deal with the issue of the development and growth of firms' capital, especially of the part of the capital that can grow continuously and consistently, exceeding the amount of equipment, called intangible
capital or intellectual capital.
Since January 2014, FASB has issued several significant pronouncements on business combinations and intangible
assets; however, the interaction between the two remains complex, leading to several related questions and concerns: What is the current practice of recognition and measurement for intangible
assets in a business combination?
The accounting treatment of intangible
cultural heritage in Kyrgyzstan is carried out in accordance with the law on intangible
heritage, according to a report of the Prime Minister for 2013.
IHSAN YOUSSEF DOHA THE workshop on preservation of the intangible
cultural heritage in the Arab world, organized by the ministry of culture, arts and heritage jointly with the Arab League Educational, Cultural and Scientific Organisation (ALECSO), kicked off on Monday.
The United Nations Educational, Scientific, and Cultural Orgnization (UNESCO) Director General Irina Bokova cautioned Tuesday against excess number of nominations at opening of Intangible
Heritage Committee in Bali, Indonesia, on Tuesday.
However, if the LLC could establish that rather than being a single intangible
asset, the self-created customer-based intangibles
were separate from the acquired customer-based intangibles
, ordinary income recapture on the sale would be limited to gain on the acquired intangibles
They expressed their views during a 2-day national conference on safeguarding of the intangible
cultural heritage organized by the National Institute of Folk and Traditional Heritage, Lok Virsa.