It is the intangible assets
in a business that drives future cash flows more than its fixed assets, and this free cash can be used to service debt instead of equity.
North America was the largest region in the global lessors of non-financial intangible assets
market, accounting for 63% of the market in 2018.
related to technologies: composed of intangible assets
resulting of intellectual property rights and know-how transfer.
Even if this type of estimation implies errors, it is an indicator which determines satisfactorily the market value of the intangible assets
. This approach represents a significant theory evolution to the traditional one, 10 years old.
The ASC Master Glossary simply defines intangible assets
as assets (other than goodwill) that lack physical substance, whereas assets are defined as probable future economic benefits obtained as a result of past transactions (Concept Statement 6).
It is worth noting that even though pledging intangible assets
as collateral is relatively safer than name lending, it is still risky and I personally do not recommend these types of lending.
Considering the identification, measurement and disclosure of intangible assets
a stringent research problem, in the light of the theoretical evidences, we investigate the stage of intangible assets
process developed by the Romanian municipalities as important catalysts of political and public visibility as well as promoters of information production, taking into account as main investigation items the awareness about intangible assets
importance of the decision makers in these entities as well as the disclosure level and the most influential factors in this disclosure.
* For financial reporting purposes, if the financial projections used to value the acquired intangible assets
include buyer-specific synergies and if these synergies (or a portion thereof) were paid for, then these synergies are subsumed within goodwill; and
2012-02, Intangibles--Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets
for Impairment, issued in July 2012, permits the use of a qualitative assessment in testing indefinite-lived intangible assets
Calculate the return on intangible assets
by dividing the net income (from the income statement) by the intangible asset
value found in Step 2.
We show that the transition to IAS/IFRS did not change the overall amount of intangible assets
, even though it operated substitution effects in favour of goodwill.
One sign of hope is the emerging practice of providing funding to companies on the basis of their intellectual property (IP) and other intangible assets
. Although IP, effective management, worker know-how, and business methods are widely recognized for their role in propelling the growth of the U.S.