Accounting for Intangible Assets: There is Also an Income Statement
نویسندگان
چکیده
منابع مشابه
Intangible Assets
Intangible assets are a very economically significant asset class yet are largely excluded by accounting conventions from corporate balance sheets. Ownership (or control) of intangible assets can allow firms to differentiate their offerings to customers and establish some degree of competitive advantage. However, intangibles do not, apart from a few cases of licensing, generate value on their o...
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Some of the difficulties and misunderstandings that happen in accounting theory, practice, regulation and education are grounded in language and linguistics. As an illustration of this the Persian equivalent of 'accounting' is linguistically analysed to reveal how a mistranslation may cause difficulties in understanding and improving Iranian Accounting. This paper shows how Hesaabdaaree is not ...
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The measurement and valuation of intangible assets are a matter of considerable interest to managers, investors, and accounting-standard setters. Important decisions concerning intangibles are hampered by the lack of systematic and comparable measures for these increasingly important assets. In this study, we provide an approach to estimating the value of intangible assets that are not recorded...
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In a recent paper Laitner & Stolyarov (2003) assert that measured Tobin’s q has usually been well above 1, and use this to back up their conclusion that there are significant quantities of unrecorded intangible assets. This key feature of q turns out however to be entirely due to errors and omissions in the authors’ calculations. The corrected q series turns out to be usually well below unity.
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Tangible assets, many of which can be easily collateralized, support debt. Accordingly, the amount of tangible assets is well-established as a principal driver of leverage. As investing is shifting more and more from tangible to intangible assets, it becomes crucial to understand to what extent intangible assets support debt. Analyzing this question empirically has been largely unfeasible due t...
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ژورنال
عنوان ژورنال: Abacus
سال: 2009
ISSN: 0001-3072,1467-6281
DOI: 10.1111/j.1467-6281.2009.00293.x