Posts tagged Intangible Assets

Almost all businesses need substantial amounts of assets to make sales and to carry on operations. The total assets of most businesses are a third, …

A fair value estimate for computer software must be considered in the context of the fair value in a hypothetical transaction. Does the software value …

Intangible assets (resources) play a fundamental role in economies’ change, from traditional scale-based manufacturing to new innovation-oriented activities. Intellectual property, R&D, workforce training, brand, software, …

There are three general approaches to valuing any asset or interest in a business. The three approaches are commonly referred to as (1) the cost …

Under the accounting rule known as SFAS 142, companies are required to perform an annual goodwill impairment test regardless of whether there is a triggering …

Asset impairment occurs when the fair value of an asset declines below the amount at which it is recorded on the books (its carrying amount). …

Intangible assets are derived from a number of areas, including research and development (R&D) effort grouped as “intangible asset generated from internal process”. In general, intangible …

Intangible Asset is a not an easy subject in financial accounting. It is hard to be valued. On other hand, types of intangible been growing up rapidly. Consequently, accounting …

The purpose of IAS 38, Intangible Asset is to prescribe the recognition and measurement criteria for intangible assets that are not covered by other Standards. …