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1

Board, Accounting Standards. Tangible fixed assets. Accounting Standards Board, 1999.

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2

Board, Accounting Standards. Impairment of tangible fixed assets. Accounting Standards Board, 1996.

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3

Board, Accounting Standards. Measurement of tangible fixed assets. Accounting Standards Board, 1997.

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4

Moshkarina, Mariya, and Irina Kukukina. Property valuation: tangible and intangible assets, business. INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1013716.

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The textbook contains theoretical and methodological materials and didactic units for evaluating real estate, machinery, equipment and vehicles, enterprises (businesses), intangible assets, tasks, case studies, tests and applications. Meets the requirements of the Federal state educational standards of higher education of the latest generation. To prepare bachelors in the areas of 38.03.01 " Economics "and 38.03.02" Management", analytical services of enterprises and specialists in property valuation.
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5

King, Hannah. Tangible fixed assets: A commentary on FRS 15. Gee, 1999.

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6

Ernst &. Young. Tangible fixed assets: A guide to FRS 15. Ernst & Young, 1999.

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7

Morozova, Tat'yana, and Viktoriya Malickaya. International Financial Reporting Standards: tangible and intangible assets. Application practice. INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1836225.

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The textbook contains a structured presentation of the Conceptual Framework for the presentation of financial statements, IFRS (IAS) 16 "Fixed Assets", IFRS (IAS) 2 "Inventories", IFRS (IAS) 40 "Investment Property", IFRS (IAS) 38 "Intangible Assets", IFRS (IFRS) 5 "Non-current Assets held for Sale and Discontinued operations".
 Fragments of information disclosure in financial statements in accordance with IFRS of more than 50 Russian and foreign companies are given. The choice of financial statements of companies is solely a subjective judgment of the textbook authors, is aimed at explai
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8

Board, Accounting Standards. Amendment to FRS 15 'Tangible Fixed Assets' and FRS 10 'Goodwill and Intangible Assets': Interest methods of depreciation. Accounting Standards Board, 2000.

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9

1941-, Norton David P., ed. Zhan l.ue di tu: Hua wu xing zi chan wei you xing cheng guo = Strategy maps : converting intangible assets into tangible outcomes. Guangdong jing ji chu ban she, 2005.

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10

Whittington, Ray. Wiley CPA examination review: 2004-2005. 3rd ed. J. Wiley, 2004.

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11

Measurement of tangible fixed assets. Accounting Standards Board, 1996.

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12

Tangible Strategies for Intangible Assets. McGraw-Hill, 2005.

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13

Berry, John. Tangible Strategies for Intangible Assets. McGraw-Hill, 2004.

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14

Strategy Maps: Converting Intangible Assets into Tangible Outcomes. Harvard Business School Press, 2004.

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15

Geman, Helyette. Investing in Art: Paintings, Sculpture and Other Tangible Assets. Wiley & Sons, Incorporated, John, 2022.

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16

Geman, Helyette. Investing in Art: Paintings, Sculpture and Other Tangible Assets. Wiley & Sons, Incorporated, John, 2022.

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17

Geman, Helyette. Investing in Art: Paintings, Sculpture and Other Tangible Assets. Wiley & Sons, Limited, John, 2018.

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18

Geman, Helyette. Investing in Art: Paintings, Sculpture and Other Tangible Assets. Wiley & Sons, Incorporated, John, 2022.

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19

PricewaterhouseCoopers. Tangible Fixed Assets FRS 15 (Financial Reporting Standards: Commentaries). Gee Publishing Ltd, 1999.

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20

Thorne, Chris. Valuations for Financial Reporting under IFRS: Real Estate and Other Tangible Assets. Independently Published, 2020.

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21

Aineellisten varojen luokitukset: Kiinteä pääoma, varastovarat, muut aineelliset varat = Klassificeringar av materiella tillgångar : fast kapital, lagerkapital, övriga materiella tillgångar = Classifications of tangible assets : fixed capital, inventories, other tangible assets. Tilastokeskus, 1985.

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22

Hamilton, Kirk, and Gang Liu. Human Capital, Tangible Wealth, and the Intangible Capital Residual. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780198803720.003.0011.

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Since income is the return on wealth, the total wealth of a country should be around twenty times its GDP. Instead, the average observed ratio from the System of National Accounts (SNA) is a factor of 2.6–6.6. Clearly, wealth accounts are incomplete. Estimating the value of the most obvious omission, human capital, using the lifetime income approach for a sample of thirteen (mostly high-income) countries yields a mean share of human capital in total wealth of 63 per cent—four times the value of produced and fourteen times that of natural capital. But for selected high-income countries an avera
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23

Georgescu, George, Luminita Chivu, Valeriu Ioan-Franc, and Jean Vasile Andrei. Harnessing Tangible and Intangible Assets in the Context of European Integration and Globalization : Challenges Ahead: Proceedings of ESPERA 2019. Lang GmbH, Internationaler Verlag der Wissenschaften, Peter, 2021.

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24

Georgescu, George, Luminita Chivu, Valeriu Ioan-Franc, and Jean Vasile Andrei. Harnessing Tangible and Intangible Assets in the Context of European Integration and Globalization : Challenges Ahead: Proceedings of ESPERA 2019. Lang GmbH, Internationaler Verlag der Wissenschaften, Peter, 2021.

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25

Georgescu, George, Luminita Chivu, Valeriu Ioan-Franc, and Jean Vasile Andrei. Harnessing Tangible and Intangible Assets in the Context of European Integration and Globalization : Challenges Ahead: Proceedings of ESPERA 2019. Lang AG International Academic Publishers, Peter, 2020.

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26

Georgescu, George, Luminita Chivu, Valeriu Ioan-Franc, and Jean Vasile Andrei. Harnessing Tangible and Intangible Assets in the Context of European Integration and Globalization : Challenges Ahead: Proceedings of ESPERA 2019. Lang GmbH, Internationaler Verlag der Wissenschaften, Peter, 2021.

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27

Georgescu, George, Luminita Chivu, Valeriu Ioan-Franc, and Jean Vasile Andrei. Harnessing Tangible and Intangible Assets in the Context of European Integration and Globalization : Challenges Ahead: Proceedings of ESPERA 2019. Lang AG International Academic Publishers, Peter, 2020.

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28

Aineellisten varojen luokitukset: Kiintea paaoma, varastovarat, muut aineelliset varat = Klassificeringar av materiella tillgangar : Fast kapital, lagerkapital, ... other tangible assets (Handbooks). Myy Valtion painatuskeskus, 1985.

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29

Nobes, Christopher. 4. Financial reports of listed companies. Oxford University Press, 2014. http://dx.doi.org/10.1093/actrade/9780199684311.003.0004.

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‘Financial reports of listed companies’ considers the components of an annual report and the types of financial statement that companies generally provide: balance sheet, income statement, statement of changes in equity, and cash flow statement. It addresses the following questions: what are assets and how are they measured? What is the difference between depreciation and impairment? Why are various expected expenses and losses not accounted for as liabilities? How can an investor decide which company to lend to or buy shares in? How could managers use accounting to mislead investors? Tangible
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30

Hugh, Beale, Bridge Michael, Gullifer Louise, and Lomnicka Eva. Part II Description of Interests, 5 Possessory Security. Oxford University Press, 2018. http://dx.doi.org/10.1093/law/9780198795568.003.0005.

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This chapter explores the nature of pledge. It is a common law security interest created by delivery of tangible property to the pledgee as security for the payment of a debt or performance of another obligation. It confers on the pledgee not only the right to possession of the pledged assets but the right of sale on default and the right to sub-pledge without destroying the pledge. As it is a security interest, the pledgor has the right to redeem the pledged assets by repaying the debt or performing the obligation secured, and the pledgee is obliged to account for any surplus arising on the s
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31

Magda, Raczynska. 2 Loss of Proprietary Interest in an Asset. Oxford University Press, 2018. http://dx.doi.org/10.1093/law/9780198796138.003.0003.

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This chapter examines the circumstances in which title-based interests and security interests are lost in assets in which they were originally held. It first explains how tangible assets subject to proprietary interests may be lost through physical or deemed destruction, as a result of goods becoming a fixture on land, or an accession or a product resulting from a manufacture. It then considers whether the law allows any proprietary protection to a party who loses his/her proprietary interest, with a particular focus on the principle of nemo dat quod non habet (no one can pass a greater intere
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32

Putter, Bretton. Culture Decks Decoded: Transform your culture into a visible, conscious and tangible asset. Bretton Putter, 2018.

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33

Ltd, ICON Group. TANGIBLE ASSET GALLERIES, INC.: International Competitive Benchmarks and Financial Gap Analysis (Financial Performance Series). 2nd ed. Icon Group International, Inc., 2000.

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34

Ltd, ICON Group. TANGIBLE ASSET GALLERIES, INC.: Labor Productivity Benchmarks and International Gap Analysis (Labor Productivity Series). 2nd ed. Icon Group International, Inc., 2000.

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35

Mysoor, Poorna. Copyright as Personal Property. Oxford University PressOxford, 2025. https://doi.org/10.1093/9780191954962.001.0001.

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Abstract Copyright statutes across many jurisdictions regard copyright as a property right, though it is not always clear in what sense it is a property right. Some regard copyright simply as a statutory right, and others argue that copyright is merely a chose in action similar to contractual debts and shares. Since copyright has nothing in common with any of the choses in action other than its intangibility, copyright’s conceptualisation has become limited to its statutory ontology. This offers no normative yardstick with which to assess copyright, its scope, and the direction of its growth.
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36

Carson, Lorna, ed. Guide for the linguistic inclusion of migrants. Ediciones Universidad de Salamanca, 2022. http://dx.doi.org/10.14201/0lp0031.

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Designed to create tangible materials which support the demands of this context, the INCLUDEED Erasmus+ project aims to integrate migrants and refugees through one of Europe’s greatest assets - their languages. This guide aims to become an ally of both those who wish to deepen their knowledge of the migration phenomenon and those who wish to facilitate the integration process of these groups. Developed from the experience that the Universities of the consortium have in this field (University of Salamanca, University of Bologna, University of Coimbra, University of Heidelberg, University of Poi
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37

Morris, Pam. Conclusion. Edinburgh University Press, 2017. http://dx.doi.org/10.3366/edinburgh/9781474419130.003.0008.

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The foregoing chapters trace a profound literary response to a redistribution of the perceptible, a socio-cultural turning away from the tangible experience of existence to forms of abstraction. Drawing upon eighteenth-century empiricism, both Austen and Woolf oppose individualism and regimes that assert mind over matter. Disembodiment of experience, they show, veils our shared creaturely existence, awareness of which underpins the common life and fellowship. For both writers, embodied self, things, others, culture, and physical universe are inseparable from the compound existence that is life
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38

Long, John L. Introduced Mammals of the World. CSIRO Publishing, 2003. http://dx.doi.org/10.1071/9780643090156.

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Winner in the Scholarly Reference section of the 2004 Australian Awards for Excellence in Educational Publishing.
 Introduced Mammals of the World provides a concise and extensive source of information on the range of introductions of mammals conducted by humans, and an indication as to which have resulted in adverse outcomes. It provides a very valuable tool by which scientists can assess future potential introductions (or re-introductions) to avoid costly mistakes. It also provides tangible proof of the need for political decision makers to consider good advice and make wise and cautiou
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39

Cordesman, Anthony H., and Martin Kleiber. Iran's Military Forces and Warfighting Capabilities. Praeger, 2007. http://dx.doi.org/10.5040/9798400672521.

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Nations around the world are uncertain and anxious about Iran's intentions in the Middle East and the wider global arena. Its current president, Mahmoud Ahmadinejad, has made no secret of his opposition to Western society, particularly Israel, and his desire to acquire nuclear weapons. However, as Anthony H. Cordesman and Martin Kleiber point out, Ahmadinejad does not necessarily speak for the Iranian clerical regime, who operate in a cloud of secrecy and also directly control Iran's military. Given the ambiguous nature of Iran's global objectives, this new study focuses on the tangible aspect
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40

Chakma, Bhumitra. South Asian Regionalism. Policy Press, 2020. http://dx.doi.org/10.1332/policypress/9781529205152.001.0001.

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The book explains the politics of regionalism in South Asia from the vantagepoint of International Relations (IR). It engages three major IR theoretical approaches – Neorealism, institutionalism and constructivism - to explain the complex dynamics of South Asian regionalism – its origin, evolutionary process, outcome and effects. The study traces the origins and evolution of the South Asian Association for Regional Cooperation (SAARC) from its inception to the present day. Using comparative perspectives based on the experiences of similar regional organisations, the book provides an in-depth a
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