Take some time before next summer, if you haven't already done so, to expand your risk management process to include your organization's intangible
As a professor of finance and accounting, Lev's recommendations stress forming new standards for recognition of those aspects of intangible
investment that should affect the main body of a firm's financial statements or, perhaps as second best, for clearly disclosing intangible
investments and their impacts.
We think that in today's economy, the intangible
assets of a corporation are more valuable than land, buildings and cash," explains Nandan Nilekani, the company's CEO.
2], shorthand for immeasurable intangibles
, is off most people's radar screen.
It provides new criteria that determine whether an acquired intangible
asset should be recognized separately from goodwill.
But earnings, an intangible
form of income derived from uniform accounting rules, still drive stock prices.
The topic of intangible
asset valuation within a bankruptcy environment is broad, and we only have space available for an introductory treatment of the topic in this article.
Improved market value, the authors insist, comes from managing these intangible
ASSETS OF ALL KINDS, INCLUDING PATENTS, brand names, in-process research and the like, have become increasingly important to the economic value of a business.
Belfrage, MAI, for the deliberate approach that they employed in arguing their position in "A Strategy for Estimating Identified Intangible
Asset Value: Hotel Affiliation Contribution" (Winter 2005).
7, 2015 /PRNewswire/ -- Business Valuation Resources(BVR) is pleased to announce a new study, " Benchmarking Identifiable Intangibles
and Their Useful Lives in Business Combinations, Second Edition" a compilation of reported, vetted, and carefully analyzed data focused on the value and useful lives of intangible
assets as reflected in over 6,000 purchase price allocations.
Research has highlighted the important role played by intangible
capital, such as the knowledge embodied in the workforce, business plans and practices, and brand names.