CHECK THESE SAMPLES OF The Valuation of Intangible Assets
The New Economy was expected to herald in a new growth trajectory on the basis of intangible assets of the company while the product as well was intangible.... In this paper, I will discuss the various aspects in which the valuation of the new economy companies were different from that of the old economy companies by the capital market, demonstrating a dual approach in its valuation process.... While the capital markets valued the Old Economy on the basis of the replacement cost of capital, as was the basis of the Tobin's Q model, the New Economy was valued on the basis of the intangible assets like human and intellectual capital (Bond & Cummins, 2000)....
5 Pages
(1250 words)
Essay
The label of assets has transformed from tangible to intangible assets.... The companies mostly practise the old traditional accounting techniques according to which intangible assets such as knowledge brand etc are not included in the financial statements as assets.... Although in today's business scenario it is important for the users to have complete knowledge of these intangible assets in order to undertake their decisions accordingly.... olution provided: The authors of the model proposed that in order to help the investors and users to evaluate the value of the company the information provided needs to be more transparent regarding the intangible assets as compare to the past....
13 Pages
(3250 words)
Essay
This assignment describes the recognition of intangible assets.... This paper outlines the worldview about its permission, recognition of intangible assets, the perspective of business development and economic progress.... hellip; There are various accounting standards that have evolved in the past and present to suit various businesses with regard to the treatment of intangible assets in accounting.... The widely known GAAP or Generally Accepted Accounting Principles have slated inconsistency in the calculation and reporting of intangible assets....
9 Pages
(2250 words)
Assignment
the valuation of… ts is the major issue in any acquisition process as the consideration to acquire is fully dependent on the value of assets on the date of acquisition.... Operational assets may be tangible or intangible assets but during acquisition proceedings the concern is of long term or non- current operational assets that are revenue yielding.... intangible assets have the main characteristic is that they lack physical substance....
9 Pages
(2250 words)
Essay
The Valuation of Intangible Assets is affected by the cost of substitute intangible asset.... All the four types of costs including direct, indirect, developer's profit and opportunity cost are included in the valuation of intangible asset through cost based approach.... According to the cost based valuation approach of intangible assets include direct cost, indirect cost, the developer's profit of the intangible asset and opportunity cost.... The direct and indirect cost of intangible assets are easily identified and quantified while developer's profit is comparatively difficult as it can be calculated through different procedures....
5 Pages
(1250 words)
Assignment
nbsp; As per John Barry (page 17)1 intangible assets are defined as “assets that cannot be touched, have no independent market value (as opposed to physical hard assets, like a building or a tractor, which do have value), and are not treated as assets at all in financial statements (except for IT).... Mere stating that intangible assets be tested for impairment does not serve the purpose unless there is a proper methodology to evaluate fair values at reporting dates....
7 Pages
(1750 words)
Term Paper
he basis of valuation of intangible assets is a cost, and it does so appear in the Balance Sheet.... The paper "Intangible Assets" focuses on main kinds and characteristics of intangible assets which have no physical reality but are an important consideration in the preparation of financial statements.... intangible assets is a term used to describe the assets that are used in the operation of the business but have no physical substance and are non-current (Meigs et al....
11 Pages
(2750 words)
Term Paper
The term paper "Accounting for Intangible Assets" states that The report will elaborate on the use of accounting for intangible assets and will cover the recent issues that are faced by the companies as well as the accountants relating to the accounting of intangible assets.... nbsp;… As the business is growing further and the technology is mounting, new intangible assets are being produced which are creating further questions regarding the accounting treatment of intangible assets....
8 Pages
(2000 words)
Term Paper