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  2. Intangible asset - Wikipedia

    en.wikipedia.org/wiki/Intangible_asset

    Given the growing importance of intangible assets as a source of economic growth and tax revenue, [12] and because their non-physical nature makes it easier for taxpayers to engage in tax strategies such as income-shifting or transfer pricing, [16] tax authorities and international organizations have been designing ways to link intangible ...

  3. Intangible asset finance - Wikipedia

    en.wikipedia.org/wiki/Intangible_asset_finance

    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.

  4. What Is Depreciation? Importance and Calculation Methods ...

    www.aol.com/finance/depreciation-importance...

    These physical assets lose value due to wear and tear or obsolescence. Amortization applies to intangible assets, like patents, trademarks and goodwill. These assets, while non-physical, also ...

  5. Goodwill (accounting) - Wikipedia

    en.wikipedia.org/wiki/Goodwill_(accounting)

    Goodwill and intangible assets are usually listed as separate items on a company's balance sheet. [ 4 ] [ 5 ] In the b2b sense, goodwill may account for the criticality that exists between partners engaged in a supply chain relationship, or other forms of business relationships, where unpredictable events may cause volatilities across entire ...

  6. How Can I Value My Intangible Assets? - AOL

    www.aol.com/value-intangible-assets-145606496.html

    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 ...

  7. Asset management - Wikipedia

    en.wikipedia.org/wiki/Asset_management

    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).

  8. Intellectual capital - Wikipedia

    en.wikipedia.org/wiki/Intellectual_capital

    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 ...

  9. Asset - Wikipedia

    en.wikipedia.org/wiki/Asset

    In financial accounting, an asset is any resource owned or controlled by a business or an economic entity. It is anything (tangible or intangible) that can be used to produce positive economic value. Assets represent value of ownership that can be converted into cash (although cash itself is also considered an asset). [1]