While value is built in intangible assets
, finance is raised against tangible ones, which are diminishing.
The "Lessors Of Nonfinancial Intangible Assets
Global Market Report 2019" report has been added to ResearchAndMarkets.com's offering.
The IRS had proposed that intangible assets
should be expanded to include "more nebulous" things like the value of Amazon's goodwill, employees, and "culture of innovation." Circuit Judge Consuelo Callahan ultimately favored Amazon's more concrete definition.
An amount paid to create or enhance a separate and distinct intangible asset
as defined in Regs.
The evaluation of intangible assets
has been a debated topic, starting with the idea of the accounting human assets in order to determine the real value of employees and their incorporation in the financial statements of the company.
It is also important to determine to what extent intangible assets
Currently, to underscore the importance of intangible assets
, there are pursuing projects which seek to improve the valuation of intangible assets
, both at macroeconomic and at microeconomic level, analyzing their contribution to the economic growth and their relationship with new business models.
Before the end of 2014, two more updates on the topic of business combinations were issued: ASU 2014-17, Business Combinations (Topic 805): Pushdown Accounting (November 2014); and ASU 2014-18, Business Combinations (Topic 805): Accounting for Identifiable Intangible Assets
in a Business Combination (December 2014).
are those which are not physical, such as copyrights, franchises or brand reputation.
The following are a few examples of intangible assets
that are considered as passive income generators - computer software, patents, copyrights, licenses, franchises, trade-marks and goodwill.
In spite of the accounting rules that establish generally accepted criteria regarding the measurement, recognition and disclosure of these intangible assets
, the literature points out that subjective factors could come into play, permitting that their value to be manipulated easily, especially for so-called intellectual capital.