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Intangible asset finance, also known as IP finance, is the branch of finance that uses intangible assets such as intellectual property (legal intangible) and reputation (competitive intangible) to gain access to credit. Like other areas of finance, intangible asset finance is concerned with the interdependence of value, risk, and time.
Given the growing importance of intangible assets as a source of economic growth and tax revenue, [14] and because their non-physical nature makes it easier for taxpayers to engage in tax strategies such as income-shifting or transfer pricing, [18] tax authorities and international organizations have been designing ways to link intangible ...
The IFRS (International Financial Reporting Standards) committee developed the International Accounting System 38 with the purpose of prescribing the accounting treatment for intangible assets. IAS 38.8 defines an intangible asset as an identifiable non-monetary asset without physical substance. An asset is a resource that is controlled by the ...
Unlike physical assets such as machinery or real estate, intangible assets lack a physical presence. They include things like brand recognition, customer loyalty, patents, copyrights and business ...
Asset management is a systematic approach to the governance and realization of all value for which a group or entity is responsible. It may apply both to tangible assets (physical objects such as complex process or manufacturing plants, infrastructure, buildings or equipment) and to intangible assets (such as intellectual property, goodwill or financial assets).
In the UK, IP has become a recognised asset class for use in pension-led funding and other types of business finance. However, in 2013, the UK Intellectual Property Office stated: "There are millions of intangible business assets whose value is either not being leveraged at all, or only being leveraged inadvertently". [51]
Your net worth is more than just the balance in your bank account. It's a measure of your financial health. See Our List: 100 Most Influential Money ExpertsExplore: Protect Your Financial Future ...
Excluding intangible asset amortization in the quarter, our adjusted operating margin for the fourth quarter was 11.7%, compared to 12.1% in the fourth quarter of 2023. Our operating margin for ...