Auditing the intangible.

The Intangible Archive

This research examines notions of St Ives’ ‘creative community’, rather than ‘art colony’, to describe the links (and disjunctions) between diverse creative practitioners, communities, places, and spaces in which they operate. Using the Memory Bay oral history archive in St Ives (a collaboration between University College Falmouth, Tate St. Ives, St. Ives Archive, Leach Pottery and Porthmeor St...

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...

Advocacy--the intangible member service.

Trading of Intangible Goods

The evolution of different technologies, the high availability of robust networks and the ever increasing need for fast, reliable and low cost services and information have contributed in the wide acceptance and use of digital information and services, which are now days termed as Intangible Goods. Commercial companies and public administration are introducing every day new services and informa...

Intangible Asset Valuation Approaches

There are numerous reasons to apply the cost approach to the valuation of an intangible asset. Before applying this valuation approach, the valuation analyst should be familiar with the generally accepted cost approach methods and procedures. In addition, the valuation analyst should have sufficient data to measure (1) the intangible asset cost components and (2) the intangible asset obsolescen...