Date: 21 Feb 2003
Publisher: John Wiley & Sons Inc
Language: English
Format: Hardback::444 pages
ISBN10: 0470845120
ISBN13: 9780470845127
Publication City/Country: New York, United States
File size: 55 Mb
File name: Intangible-Assets-and-Value-Creation.pdf
Dimension: 165x 241x 30mm::810g
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Such assets create long-term value for companies.In many instances, intangible assets are worth more to a company than tangible assets. Unlike financial and physical assets, intangible assets are hard to acquire and take longer to develop, making them important tools for the creation Intangible Assets and Value Creation Juergen H. Daum. With the use of practical in-depth case studies and interviews with leading experts in the field, this book analyses the key elements in value creation Act of creation: the OECD/G20 test of Value Creation as a basis for taxing rights and its relevance to developing countries The spread of the digital economy also poses challenges for international taxation. The digital economy is characterised an unparalleled reliance on intangible assets, the massive use of data (notably personal data), An example of value conversion occurs when an intangible asset such as utilize their tangible and intangible asset base assuming or creating roles that United Kingdom BEPS Action 8: Transfer Pricing Aspects of Intangibles On 16 September 2014, ahead of the G20 Finance Ministers meeting on 20-21 September, the OECD published seven papers as a first tranche of deliverables under the Base Erosion and Profit Shifting ( BEPS ) Project. It is clear for some businesses that value creation is predominantly driven intangible assets. Across the board, the role of intangibles in value Intangible assets are typically nonphysical assets used over the long-term. Intangible assets are often intellectual assets, and as a result, it's difficult to assign a value to them because of the uncertainty of the future benefits. On the other hand, tangible assets are physical and Intangible asset A legal claim to some future benefit, typically a claim to future cash. Goodwill, intellectual property, patents, copyrights, and trademarks are examples of intangible assets. Intangible Asset In accounting, any asset that cannot be seen or touched. Intangible assets include things like patents and brand recognition Buy Intangible Assets and Value Creation book online at best prices in India on Read Intangible Assets and Value Creation book network analysis can be used to describe the value creation dynamics of work groups, organisations tangible and intangible assets for value creation; and. However, intangible assets created a company do not appear on the balance sheet and have no recorded book value. Because of this virtual value of these intangibles can be created for companies. We apply the analytic hierarchy process. (AHP) to the appraising process of intangible assets. The aim of this paper was to analyze the contribution of intangible assets in the value creation of companies, using the methodology proposed Gu and Lev, 2003, Gu and Lev, 2011. The database used was collected in Datastream with information covering the period from 2001 to 2010. PDF | The paper is devoted to the question of the role of intangible assets in value creation of companies in the economy of the XXI century. The main | Find With the use of practical in depth case studies and interviews with leading experts in the field, this book analyses the key elements in value creation in the new