AccessMyLibrary provides FREE access to over 30 million articles from top publications available through your library.

Tell me why.

Europe Intelligence Wire

| June 01, 2004 | COPYRIGHT 2004 Financial Times Ltd. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan.  All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)Copyright

(From Financial Director)

Under FRS 10 Goodwill and Intangible Assets, there is a presumption that the useful economic life of purchased goodwill or intangible assets is limited to 20 years. Where goodwill or an intangible asset is amortised over a ...

Related articles from newspapers, magazines, journals, and more
Intangible assets in the valuation process: a small business acquisition study.
Magazine article from: Journal of Academy of Business and Economics Thom, Randall R. Greif, Toni Buchsbaum April 1, 2008 700+ words
...clear understanding of how specific intangible assets or a combination of these assets...is derived from its management of intangible assets rather than from its management of...inefficient or ineffective use of intangible assets (Pulic, 2004). For small, privately...
Intangible assets: progressive companies will not regard new reporting...
Magazine article from: Accountancy Ireland Calvert, Jim April 1, 2003 700+ words
Intangible assets, such as brands, intellectual...development and maintenance of intangible assets are key factors in the continued...involved in reliably measuring intangible assets. Consequently, intangible assets...
Intangible assets identification and valuation under IFRS 3.(Financial...
Magazine article from: Accountancy Ireland Quilligan, Laura June 1, 2006 700+ words
The value derived from intangible assets has increased significantly...broadened the definition of intangible assets. ********** IFRS...OMITTED] Under Irish GAAP, intangible assets acquired on acquisition were...
Valuation of intangible assets for bankruptcy and reorganization purposes.
Magazine article from: The Ohio CPA Journal Reilly, Robert F. August 1, 1994 700+ words
...combined analysis and appraisal of intangible assets is becoming a progressively more...services -- are using their established intangible assets as secured debt collateral and as...part of a plan of reorganization. Intangible assets provide a source of cash flow both...
Intangible Assets
Encyclopedia entry from: Gale Encyclopedia of E-Commerce January 1, 2002 700+ words
INTANGIBLE ASSETS In the corporate world, companies possess many different...the total picture. Companies also possess vast arrays of intangible assets. Intangible assets have real vale and are very important to a company's success...
Remarks on the measurement, valuation, and reporting of intangible assets.
Magazine article from: Federal Reserve Bank of New York Economic Policy Review Lev, Baruch September 1, 2003 700+ words
I. INTRODUCTION Intangible assets are both large and important...reporting. 2. THE MAGNITUDE OF INTANGIBLE ASSETS In a recent paper, Leonard...s amount of investment in intangible assets. (1) The first approach...
The valuation of intangible assets. (accounting methods)
Magazine article from: The National Public Accountant Reilly, Robert F. July 1, 1996 700+ words
...analysis and appraisal of intangible assets is becoming a progressively...using their established intangible assets as secured debt collateral...plan of reorganization. Intangible assets provide a source of cash...
Goodwill: a brief look at FRED12. (proposed accounting standard on goodwill and...
Magazine article from: Management Accounting (British) Chitty, David October 1, 1996 700+ words
...accounting standard on goodwill and intangible assets (FRED12) in June. The period for...causes of the debate over goodwill and intangible assets which has led to deep divisions in...current standard on accounting for intangible assets. SSAP22 permits two diverse methods...
For more facts and information, see all results
©2009 Gale, a part of Cengage Learning. All rights reserved.
About us | FAQs | Contact us | Privacy policy | Terms and conditions
Other Gale sites: Encyclopedia.com | HighBeam Research | Acquire Content | Books & Authors | Goliath | MovieRetriever | Smart QandA