Items such as amortization of intangible assets, though not directly affecting HP's cash position, represent the loss in value of intangible assets over time.
The capacity of an enterprise to control the future economic benefits from an intangible asset would normally stem from legal rights that are enforceable in a court of law.
In the development phase of an internal project, an entity can, in some instances, identify an intangible asset and demonstrate that the asset will generate probable future economic benefits.
To demonstrate how an intangible asset will generate probable future economic benefits, an entity assesses the future economic benefits to be received from the asset using the principles in IAS 36 Impairment of Assets..
The future economic benefits flowing from an intangible asset may include revenue from the sale of products or services, cost savings, or other benefits resulting from the use of the asset by the entity.
And it doesn't end there; the valuation of these Intangible assets and Valuation of Intellectual Property are required to be monitored on an ongoing basis.
The competitive foundations of companies have changed over time away from physical assets such as plant and machinery towards intangible assets such as innovation, patents, research and development, process know-how, brand and intellectual property.
(d)“Net Owned Funds” means the aggregate of paid up equity share capital and free reserves as reduced by accumulated losses and intangible assets appearing in the last audited balance sheet.
In the research phase of an internal project, an entity cannot demonstrate that an intangible asset exists that will generate probable future economic benefits.
She specializes in Financial Valuations, Valuation of Intangible Assets, Mergers& Acquisitions, Purchase Price Allocations under IFRS and US GAAP and other Financial Reporting matters etc.
We specialize in the identification and valuation of intangible assets and we offer our experience with goodwill impairment and PPA across a broad range of industries.
Such alternative payment structure could be based on observations of pricing arrangements for transfers of intangibles in comparable circumstances in the same business sector.
Combining the intangible asset of color management cultivated through Nissha operations with new technology and new material, the service offers a fresh medium for expressing the customer's attractive graphic designs.
Valuations of intangible assets or intellectual property such as brands, know-how, trademarks, customer lists, intellectual property rights(IPR) and goodwill for commercial, tax or regulatory(IFRS/ US GAAP) reasons.
Impairment Analysis provides guidance and insight in the identification and re measurement of intangible assets and goodwill pursuant to the Indian GAAP, IFRS and US GAAP and subsequently report any impairment loss.
The World Bank Study estimated the intangibles benefits of the removal of the environmental problems associated with the decline in the sea water level as about US$ 31 billion.
Similarly, depreciation of property, plant and equipment used for development activities may be included in the cost of an intangible asset recognised in accordance with IAS 38 Intangible Assets..
Article 1 Entities and individuals engaged in the provision of services as prescribed in the Regulations, the transfer of intangible assets or the sale of real estates within the territory of the People's Republic of China shall be the taxpayers of business tax, and shall pay business tax in accordance with the Regulations.
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