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Artículos de revistas sobre el tema "Identifiable intangibles"

Autor: Grafiati

Publicado: 4 de junio de 2021

Última modificación: 20 de febrero de 2023

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1

Pastor, Damián, Jozef Glova, František Lipták, and Viliam Kováč. "Intangibles and methods for their valuation in financial terms: Literature review." Intangible Capital 13, no. 2 (February 10, 2017): 387. http://dx.doi.org/10.3926/ic.752.

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Purpose: The purpose of this paper is to review literature devoted to intangibles and their valuation and give examples of the methods that can be used for valuation of individual intangibles in financial terms.Design/methodology/approach: Paper presents a systematic review of articles dedicated to intangibles and their valuation.Findings: This review shows that there is a need for consensus in definitions of intangibles, intangible assets, knowledge assets and other related terms. These terms are used interchangeably in spite of their different meanings. Many methods for valuation of intangib

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2

Zhang, Ivy Xiying, and Yong Zhang. "Accounting Discretion and Purchase Price Allocation After Acquisitions." Journal of Accounting, Auditing & Finance 32, no. 2 (July 27, 2016): 241–70. http://dx.doi.org/10.1177/0148558x15598693.

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The recent movement in standards setting toward fair-value-based accounting beyond financial assets and liabilities calls for more empirical evidence on fair-value measurement, especially that of intangible assets. This article studies the initial valuation of goodwill and identifiable intangible assets after acquisitions. We find that the allocation of purchase price to goodwill and identifiable intangible assets is related to the economic determinants of the valuation. However, it is also significantly affected by managerial incentives arising from the differential treatments of goodwill and

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3

Nell, Tobias, Martin Tettenborn, and Silvia Rogler. "Materiality and disclosure quality of identifiable intangible assets: Evidence from Germany." Corporate Ownership and Control 12, no. 2 (2015): 374–93. http://dx.doi.org/10.22495/cocv12i2c3p3.

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This paper examines both the materiality of intangibles and the related disclosure quality under IFRS in the notes of firms on the German benchmark stock index DAX during the four-year period 2008-2011. As proxies, we use the relation of intangibles-to-equity (materiality) and a disclosure index of our design (disclosure quality) that measures both the volume and presentation of information. Furthermore and contrary to the majority of prior studies on the disclosure of intangibles, our index measures disclosure quality itself, and is not restricted to voluntary or mandatory disclosures. In acc

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4

Alfredson, Keith. "Accounting for Identifiable Intangibles - An Unfinished Standard-Setting Task." Australian Accounting Review 11, no. 25 (November 2001): 12–21. http://dx.doi.org/10.1111/j.1835-2561.2001.tb00184.x.

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5

Gray, Dahli, Monica Jorge, and Laura Rodriguez. "Goodwill Accounting Alternative: Private Versus Non-private Companies." Journal of Social Science Studies 3, no. 1 (October 16, 2015): 159. http://dx.doi.org/10.5296/jsss.v3i1.8433.

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<p>This article examines the accounting change effective after December 15, 2015 and illustrates the Goodwill Accounting Alternative available to private companies as introduced by the Financial Accounting Standards Board (FASB) Accounting Standards Update (ASU) 2014-18 Business Combinations (Topic 805) Accounting for Identifiable Intangible Assets in a Business Combination—a consensus of the Private Company Council (PCC). The measurement and reporting results of private companies are compared with those of public business entities and not-for-profit entities (i.e., non-private companies

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6

Kimbrough, Michael D. "The Influences of Financial Statement Recognition and Analyst Coverage on the Market's Valuation of R&D Capital." Accounting Review 82, no. 5 (October 1, 2007): 1195–225. http://dx.doi.org/10.2308/accr.2007.82.5.1195.

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Statement of Financial Accounting Standards No. 141 (SFAS No. 141)'s requirement that an acquirer in a business combination estimate the fair value of the target's separately identifiable assets and liabilities (including research and development capital) provides a rare occasion where estimated fair values of U.S. firms' research and development (R&D) capital based on private information about their R&D activities are publicly disclosed. The degree to which equity values impound the estimated fair values of R&D depends upon the extent to which the private information implicit in t

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7

Panasenko, Svetlana Viktorovna, Oksana Sergeevna Karashchuk, Elena Anatolievna Krasilnikova, and Aleksandr Fedorovich Nikishin. "Efficiency evaluation of intangible resources of e-commerce organizations based on cost indicators." Lizing (Leasing), no. 1 (2022): 52–58. http://dx.doi.org/10.33920/vne-03-2201-07.

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The paper substantiates a system of efficiency indicators of intangible resources in e-commerce based on the initial cost indicators. Performance indicators are divided by resource groups, including formalization (identifiable and non-identifiable), and stakeholder groups (owners, organization, suppliers and contact audiences, employees, customers). The scientific novelty of the work lies in the author's addition of already existing indicators for assessing the effectiveness of intangible resources and their adaptation to the fi eld of e-commerce.

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8

Dahmash, Firas N., Robert B. Durand, and John Watson. "The value relevance and reliability of reported goodwill and identifiable intangible assets." British Accounting Review 41, no. 2 (June 2009): 120–37. http://dx.doi.org/10.1016/j.bar.2009.03.002.

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9

Nurnberg, Hugo. "Applying the New Accounting for Business Combinations and Intangible Assets to Partner Admissions." Issues in Accounting Education 29, no. 4 (June 1, 2014): 527–43. http://dx.doi.org/10.2308/iace-50829.

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ABSTRACT A long-standing partnership accounting issue is whether to recognize a bonus or goodwill (or other asset write-ups) upon a partner admission when the incoming partner's net asset contribution differs from his/her capital balance. Although extensively discussed in advanced accounting textbooks, that guidance is nonauthoritative, and the authoritative guidance in the FASB Codification makes almost no mention of partner admissions. This paper discusses how changes in GAAP since 2001 affect the accounting for partner admissions, especially the revised accounting for business combinations

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10

Gerhardy, Peter, and Lisa Wyatt. "An Analysis of Corporate Lobbying on Australia's ED 49, Accounting for Identifiable Intangible Assets." Pacific Accounting Review 13, no. 2 (February 2001): 71–102. http://dx.doi.org/10.1108/eb037961.

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11

WINES, GRAEME, and COLIN FERGUSON. "An Empirical Investigation of Accounting Methods for Goodwill and Identifiable Intangible Assets: 1985 to 1989." Abacus 29, no. 1 (March 1993): 90–105. http://dx.doi.org/10.1111/j.1467-6281.1993.tb00423.x.

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12

Wyatt, Anne. "Accounting Recognition of Intangible Assets: Theory and Evidence on Economic Determinants." Accounting Review 80, no. 3 (July 1, 2005): 967–1003. http://dx.doi.org/10.2308/accr.2005.80.3.967.

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This paper examines the extent to which management makes accounting choices to record intangible assets based on their insights into the underlying economics of their firm. It exploits a setting in which management has accounting discretion to record a wide range of intangible assets. The results suggest that management's choice to record intangible assets is associated with the strength of the technology affecting the firms operations, the length of the technology cycle time, and propertyrights-related factors that affect the firm's ability to appropriate the investment benefits. These effect

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13

Su, Wun Hong, and Peter Wells. "The association of identifiable intangible assets acquired and recognised in business acquisitions with postacquisition firm performance." Accounting & Finance 55, no. 4 (August 20, 2014): 1171–99. http://dx.doi.org/10.1111/acfi.12086.

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14

Alhabshi, Syed Musa, Hafiz Majdi Ab Rashid, Sharifah Khadijah Syed Agil, and Mezbah Uddin Ahmed. "Financial reporting of intangible assets in Islamic finance." ISRA International Journal of Islamic Finance 9, no. 2 (December 4, 2017): 190–95. http://dx.doi.org/10.1108/ijif-08-2017-0021.

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Purpose This paper aims to address the financial reporting dimensions of intangible assets with specific reference to International Accounting Standards (IAS) 38 as well as relevant International Financial Reporting Standards (IAS 38 exclusion) that are embedded within intangible assets. These have implications for Islamic financial assets with identifiable and measurable intangible components. Design/methodology/approach The study uses the qualitative research method by way of interviews followed by focus group discussions with professional accountants/accounting academics and Sharīʿah schola

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15

Furqon, Rahmat Heryat, Azhar Affandi, Jaja Suteja, and Dadang Suwanda. "Brand Valuation of Garment Companies for Tax Purposes." Kontigensi : Jurnal Ilmiah Manajemen 10, no. 2 (December 12, 2022): 282–90. http://dx.doi.org/10.56457/jimk.v10i2.280.

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Valuation of intangible assets is carried out to determine a certain value objectively and professionally in accordance with regulatory provisions for non-monetary assets with no identifiable or unidentifiable physical form (goodwill). Many intangible assets will not be recognized in the financial statements because they fail to meet the definition of an asset or the recognition criteria. The transfer of Intangible Assets often uses Book Value so that there is no tax obligation, the purpose of this study is to determine the Fair Market Value of Intangible Assets in the form of Brands for tax p

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16

Su, Wun Hong, and Peter Wells. "Acquisition premiums and the recognition of identifiable intangible assets in business combinations pre- and post-IFRS adoption." Accounting Research Journal 31, no. 2 (July 2, 2018): 135–56. http://dx.doi.org/10.1108/arj-10-2015-0124.

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PurposeThis paper aims to evaluate the relation between acquisition premiums and amounts recognised as identifiable intangible assets (IIAs) in business combination, in periods before and after transition to International Financial Reporting Standards (IFRS).Design/methodology/approachThis is an empirical archival research using data from business acquisitions.FindingsIn the pre-IFRS period, there is evidence of firms recognising IIAs in business combinations having higher acquisition premiums. This association of acquisition premiums and IIAs ceased with transition to IFRS, notwithstanding th

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17

Ellsworth, Richard K. "Analytics Surrounding Newspaper Masthead Royalty Rates." Business Valuation Review 26, no. 2 (January 1, 2007): 45–49. http://dx.doi.org/10.5791/0882-2875-26.2.45.

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Abstract Newspaper mastheads assist in creating a readily identifiable product image in the marketplace for consumers and represent a recognizable balance sheet intangible asset. The relief from royalty method is a widely recognized analytic technique for the valuation of trade names such as newspaper mastheads. The development of an appropriate royalty rate is one of the foundations of the relief from royalty method. This article discusses an analytical method to develop newspaper masthead royalty rates.

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18

Terblanche, Nic. "Reconsidering the measures of shareholders value: a conceptual overview." Corporate Ownership and Control 5, no. 4 (2008): 9–14. http://dx.doi.org/10.22495/cocv5i4p1.

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Economic and finance theory dictates that the major purpose of a firm is to create value. Value can be considered from different points of view. Advances in two distinctly different functional areas of business, namely marketing and financial management, initiated a reconsideration of our understanding of what constitutes a firm’s value. On the one hand marketing was called upon to become more financially accountable and at the same time intangible assets on balance sheets require that the asset or group of assets should be separately identifiable, protected, transferable and enduring. Brands

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19

Senkbeil, Thomas. "Die Fragilität des Takts." Vierteljahrsschrift für wissenschaftliche Pädagogik 96, no. 1 (March 12, 2020): 120–37. http://dx.doi.org/10.30965/25890581-09601010.

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Abstract The Fragility of Tact. A Reconstruction of a Fluid Moment Fragility seems to imply that tact is something that is already known, that it is a whole (and that must be kept from breaking), that it is identifiable and even objectifiable. This idea of fragility refers to Muth’s definition of tact as a ›Unverfügbarkeit‹ and Zirfas’ investigations of an ethnographic ›Abstandsbestimmung‹ in social situations, which implies rather something elusive, evasive and intangible. In this present text, fragility is meant as a metaphorical perspective of a fluid moment, which is gone while trying to k

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20

Broder, Josef M. "Empiricism and the Art of Teaching." Journal of Agricultural and Applied Economics 26, no. 1 (July 1994): 1–18. http://dx.doi.org/10.1017/s1074070800019106.

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“Teaching is a messy, indeterminate, inscrutable, often intimidating, and highly uncertain task.”Richard ElmoreEffective teaching is a recurring topic of faculty discussion and disagreement. The title of my address suggests that effective teaching has two components. First and increasingly important, teaching has an empirical component. The empiricism of teaching asserts that there are identifiable traits of effective teaching that can be used to improve one's teaching experience. I want to share with you some insights we have gained from recent empirical studies on teaching and the teaching e

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21

Ji, Hyunmi. "Financial Analyses and Corporate Evaluation on Sustainable Ability to Generate Excess Profit." Sustainability 12, no. 11 (June 6, 2020): 4647. http://dx.doi.org/10.3390/su12114647.

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This study empirically examined financial analyses and a market assessment on goodwill. Goodwill is not an individually identifiable asset but is recognized as an intangible asset because it is viewed as having future economic benefits from a business combination. The verification period for this study was from 2011 to 2019. The sample companies were 13,522 firms-years satisfying the selection criteria among listed companies in the Korean stock market. As a result of empirical analysis, it was found that goodwill is related to stock prices. Goodwill was shown to serve as useful accounting info

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22

Merzlikina, Galina, and Natalya Mogharbel. "Digital capital as an indicator of the effectiveness of the use of digital technologies in the management of socio-economic systems." SHS Web of Conferences 141 (2022): 01011. http://dx.doi.org/10.1051/shsconf/202214101011.

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Digitalization (the use of digital technologies in the management of socio-economic systems) is currently recognized as a prerequisite for effective economic development and competitiveness. A comparative analysis of digitalization assessment methods has shown that in most cases the level of dissemination and application of digital technologies, provision of equipment, software products, Internet access, the possibility of forming and using databases is assessed. The methods do not involve evaluating the effectiveness of digitalization – comparing the result and the costs of digitalization. In

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23

Boltanova, E. S., and M. P. Imekova. "Genetic information in the system of objects of civil rights." Lex Russica, no. 6 (July 1, 2019): 110–21. http://dx.doi.org/10.17803/1729-5920.2019.151.6.110-121.

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In the last few decades, issues related to the legal regulation of genetic research and the legal regime of genetic information derived from it have become particularly relevant both at the international level and at the level of individual countries. However, Russia has only recently come to realize the need for legislative regulation of the relevant relations. At the same time, a distinctive feature of such regulation is the emphasis on public-legal aspects, and civil-legal aspects have been left without due attention.The distinction between genetic information and genetic data is essential

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24

Merzlikina, Galina Stepanovna. "Digital goodwill of enterprise: concept and possibility of assessment." Vestnik of Astrakhan State Technical University. Series: Economics 2022, no. 2 (June 30, 2022): 24–33. http://dx.doi.org/10.24143/2073-5537-2022-2-24-33.

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The article deals with the problems of determining the concept of goodwill in terms of digital transformation. There has been proposed a new concept of digital goodwill and studied the problems of determining its content and evaluation. Digital transformation in modern conditions has been found to determine both the pace of economic development and efficient activities and the creation of a successful business reputation. A comparative analysis of the methods for evaluating the results of digitalization was carried out and it was revealed that the performance indicators are similar in many met

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25

Bepari, Md Khokan, and Abu Taher Mollik. "Regime change in the accounting for goodwill." International Journal of Accounting & Information Management 25, no. 1 (March 6, 2017): 43–69. http://dx.doi.org/10.1108/ijaim-02-2016-0018.

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Purpose This study aims to examine the impact of the recent regime change in accounting for goodwill, from the systematic periodic amortisation to the impairment testing, on the frequency and the extent of goodwill write-offs in the context of Australia. It also examines the impact of the change from the amortisation approach to the impairment approach on the value relevance of older goodwill. Design/methodology/approach The authors approach the first research question by comparing the actual amount of goodwill impairment charge by the sample firms with the minimum “as if” amortisation charge

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26

Shahwan, Yousef. "The Australian Market Perception Of Goodwill And Identifiable Intangibles." Journal of Applied Business Research (JABR) 20, no. 4 (January 31, 2011). http://dx.doi.org/10.19030/jabr.v20i4.2224.

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<p class="MsoNormal" style="text-align: justify; margin: 0in 0.5in 0pt; mso-pagination: none;"><span style="font-size: x-small;"><span style="font-family: Times New Roman;"><span style="layout-grid-mode: line;" lang="EN-AU">Accounting for goodwill and identifiable intangibles is one of the most controversial issues in financial reporting. Preliminary evidence suggests that the materiality of goodwill and identifiable intangible assets in corporate statements of financial position for a large number of firms is the reason for the considerable attention given to goodwill

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27

Ritter, Adam, and Peter Wells. "Identifiable intangible asset disclosures, stock prices and future earnings." Accounting and Finance, October 12, 2006, 061012121319009—??? http://dx.doi.org/10.1111/j.1467-629x.2006.00190.x.

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28

Nell, Tobias, Martin Tettenborn, and Silvia Rogler. "Materiality and Disclosure Quality of Identifiable Intangible Assets: Evidence from Germany." SSRN Electronic Journal, 2013. http://dx.doi.org/10.2139/ssrn.2434669.

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29

Clor-Proell, Shana, Nerissa Brown, Stephen Stubben, Brian White, Elizabeth Blankespoor, Elizabeth Gordon, Mahendra Gujarathi, Elaine Henry, and Ken Merkley. "Response to the FASB Invitation to Comment Identifiable Intangible Assets and Subsequent Accounting for Goodwill." Accounting Horizons, October 1, 2021. http://dx.doi.org/10.2308/horizons-2020-194.

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In October 2019, the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association submitted a comment letter to the Financial Accounting Standards Board regarding the accounting for certain identifiable intangible assets acquired in a business combination and subsequent accounting for goodwill. This paper summarizes the content of the comment letter and discusses opportunities for future research on intangible assets that may inform accounting standard-setting decisions.

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30

King, Zachary, Thomas Linsmeier, and Daniel D. Wangerin. "Differences in the Value Relevance of Identifiable Intangible Assets Acquired in Business Combinations." SSRN Electronic Journal, 2019. http://dx.doi.org/10.2139/ssrn.3438250.

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31

Adu‐Ameyaw, Emmanuel, Albert Danso, Moshfique Uddin, and Samuel Acheampong. "Investment‐cash flow sensitivity: Evidence from investment in identifiable intangible and tangible assets activities." International Journal of Finance & Economics, November 2022. http://dx.doi.org/10.1002/ijfe.2730.

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32

M.E.Pulatov. "On the Need And Ways of Converting Some of the Components of Goodwill Into Identifiable Intangible Assets." Indonesian Journal of Innovation Studies 8 (October 3, 2019). http://dx.doi.org/10.21070/ijins201928.

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This article justifies the need and ways to transfer some types of exclusive rights from goodwill to identifiable intangible assets. On this way, case of national accounting system and theoretical background of the topic were discussed. Moreover, practical issues and literature review of the different point mentioned on the methodology. Finally, research concludes major points in order to make further development as the whole.

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M.E.Pulatov. "On the Need And Ways of Converting Some of the Components of Goodwill Into Identifiable Intangible Assets." Indonesian Journal of Innovation Studies 8 (October 3, 2019). http://dx.doi.org/10.21070/ijins.v8i0.28.

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This article justifies the need and ways to transfer some types of exclusive rights from goodwill to identifiable intangible assets. On this way, case of national accounting system and theoretical background of the topic were discussed. Moreover, practical issues and literature review of the different point mentioned on the methodology. Finally, research concludes major points in order to make further development as the whole.

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34

"Application of statistical Analysis to Core Cultural Values for Organizational Reforms: Challenges and Prospects." January 2023 Edition 4, no. 2 (December 27, 2022). http://dx.doi.org/10.37703/ajoeer.org.ng/q1-2023/04.

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Statistics is a branch of mathematics that articulates facts and figures for decision making after strategic analysis. When applied to core cultural values, statistics could help to arrange and streamline priority areas of relevance in an organization. Such streamlined priorities are normally defined in vision and mission statements of the organization and designed to be part of the work-culture and core values that defines reform processes. Statistics therefore helped to trace the evolution processes and acceptable standards of the organizational culture either in tangible or intangible forms

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35

Bauer, Robert S. "The Hong Kong Cantonese language: Current features and future prospects." Global Chinese 2, no. 2 (January 1, 2016). http://dx.doi.org/10.1515/glochi-2016-0007.

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AbstractAs the contemporary Chinese language has evolved into various distinguishable varieties across East and Southeast Asian speech communities, the term pluricentric (i. e. having multiple centers or standards) has appropriately been applied to it. Because the development of the Chinese variety as spoken and written in Hong Kong has been profoundly influenced by a unique congeries of social, economic, political, cultural, environmental, historical, and linguistic factors intrinsically linked to Hong Kong, it systematically differs from those varieties used in mainland China and on Taiwan.

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36

Hess, Marina Sarah. "Archäologische Forschungen zur Kindheit am Beispiel der Späten Bronzezeit. Möglichkeiten der Forschung zum prähistorischen Kind mit besonderer Berücksichtigung des urnenfelderzeitlichen Friedhofs von Zuchering-Ost." Praehistorische Zeitschrift 89, no. 1 (January 1, 2014). http://dx.doi.org/10.1515/pz-2014-0003.

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Außerhalb der archäologischen Forschung ist das Thema Kind schon seit längerem in den Mittelpunkt des Interesses gerückt, was in dem eigenen interdisziplinär ausgerichteten Forschungszweig Kindheitsforschung gipfelte. Innerhalb der Archäologie ist das Kind lange Zeit kaum behandelt worden mit dem Argument, das prähistorische Kind sei durch die vorhandenen Quellen nicht greifbar. In den letzten Jahren hat sich diese Sichtweise geändert und es wird versucht zu skizzieren, welches Potenzial das Thema für die Forschung bietet. Der Beitrag hat es sich zur Aufgabe gemacht, möglichst nah am fassbaren

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Lee, Seryun, Jae-Hoon Jung, and Doohyun Kwon. "Reconciling the Conservation of Cultural Heritage with Rural Development." M/C Journal 25, no. 3 (June 27, 2022). http://dx.doi.org/10.5204/mcj.2904.

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Introduction: Cities as Open-Ended Place-Making Events The shaping and development of cities can be understood as a “place-making” process. Through the assemblage of diverse human and non-human elements—including various social and natural elements—abstract space gains meaning and is transformed into the more concrete form of place (Jaffe and Koning). Indeed, people, nature, arts, and architecture can all contribute to constituting a city, and depending on how these elements engage with each other, each city can be shaped differently, which makes cities “inherently dynamic and heterogeneous” (

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Degabriele, Maria. "Business as Usual." M/C Journal 3, no. 2 (May 1, 2000). http://dx.doi.org/10.5204/mcj.1834.

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As a specialist in culture and communication studies, teaching in a school of business, I realised that the notion of interdisciplinarity is usually explored in the comfort of one's own discipline. Meanwhile, the practice of interdisciplinarity is something else. The very notion of disciplinarity implies a regime of discursive practices, but in the zone between disciplines, there is often no adequate language. This piece of writing is a brief analysis of an example of the language of business studies when business studies thinks about culture. It looks at how business studies approaches cultur

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