Evaluating Intangible Assets
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Atd S Handbook For Measuring And Evaluating Training
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Author : Patricia Pulliam Phillips
language : en
Publisher: American Society for Training and Development
Release Date : 2025-06-10
Atd S Handbook For Measuring And Evaluating Training written by Patricia Pulliam Phillips and has been published by American Society for Training and Development this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-06-10 with Business & Economics categories.
Get the A-to-Z Resource on Training Evaluation Fully revised and updated, ATD’s Handbook for Measuring and Evaluating Training is the comprehensive go-to reference for talent development professionals in need of immediate measurement and evaluation (M&E) guidance. Edited by M&E powerhouse Patti Phillips, with contributions from 30 expert practitioners, this handbook provides an essential roadmap to developing effective processes to prove the value and impact of your learning and development programs. Training measurement and evaluation is one of the top frustrations of a talent development professional's job. At first glance, it appears to be a drain on precious time and resources, yet it is a critical function for understanding the results and proving the value of L&D programs. If not conducted properly, it can yield questionable results, lack of accountability, and stakeholder skepticism. All to say, TD professionals must have a solid foundation in measurement and evaluation to do their jobs effectively. With this handbook, you’ll feel confident each time you face an M&E challenge, from planning the evaluation and collecting and analyzing data to optimizing results and making evaluation efforts work in your organization. You will use the data to improve your training programs and meet the standards your organization strives for. The updated edition includes new chapters on how to tell the evaluation story to business leaders, visualize data in reports, and leverage artificial intelligence smartly as well as refreshed chapters on all the M&E fundamentals. Rich in real-life application, it offers practitioner tips, knowledge checks, and support resources and references. Your advisors along the way are an impressive array of experts from the field, each chosen for their knowledge, experience, and actual results in specific areas. Whether you’re a trainer, manager, professor, or student of training evaluation, this handbook has been designed to meet your needs.
The Transfer Pricing Of Intangibles
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Author : Michelle Markham
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2005-01-01
The Transfer Pricing Of Intangibles written by Michelle Markham and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-01-01 with Law categories.
Transactions involving intellectual property play an increasingly significant role in economic activity at every level from global to local, with particular challenges for taxation and revenue authorities. Moreover, the manifold complexities associated with identifying, valuing and transferring intangibles make this an issue requiring a creative review of existing transfer pricing methodologies and techniques. In this ground-breaking new study, Michelle Markham offers an in-depth examination of attitudes at the forefront of this rapidly evolving area of taxation law, focusing her work on a comparative analysis of the US, OECD, and Australian perspectives on the transfer pricing of intangible assets. The Transfer Pricing of Intangibles not only highlights the current problems encountered in inter-affiliate transactions of intangible property, but also attempts to offer a variety of solutions to these problems. Among the issues explored are the following: how the tax treatment of intangible in the context of transfer pricing has become a major international tax concern;definitional issues which are vital to an understanding of transfer pricing;application of the arm's length principle to intangible asset transactions;determination of legal and economic ownership of group intangible assets;intangible asset valuation and transfer;transfer pricing methodologies;global formulary apportionment;transfer pricing documentation requirements;penalties for non-compliance;resolution of transfer pricing disputes; and,advance pricing agreements Revenue authorities, multinational enterprise executives, and tax practitioners around the world will greatly appreciate the recommendations and solutions proposed in this knowledgeable and thoughtful book. Its acute sense of the opportunities and pitfalls of an ever-more-complex area of economic activity place it in a category of its own, of inestimable benefit to interested parties.
Evaluating Intangible Assets
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Author : Enzo Baglieri
language : en
Publisher:
Release Date : 2008
Evaluating Intangible Assets written by Enzo Baglieri and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with categories.
Intangible assets are increasingly considered the ultimate roots of company's success. This paper aims to propose a method to estimate the value embedded in Ramp;D activities, which could be used for: (i) a una tantum evaluation of a firm's value, related to specific actions such as mergers, acquisition, etc.; and (ii) a periodic evaluation, with the perspective of the economic reporting, focused to estimate the Ramp;D shareholder value creation. The proposed framework is based on the assumption that there is a strong relationship between the Ramp;D contribution to shareholder value and the operational performance of Ramp;D activities. The paper describes such a framework as well as an empirical application.Keywords: Research and development, Intangible asset, Performances measurement, Ramp;D Evaluation.
The Evaluation Of Company S Intangible Assets Influence For Business Value
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Author : Živilė Savickaitė
language : en
Publisher:
Release Date : 2015
The Evaluation Of Company S Intangible Assets Influence For Business Value written by Živilė Savickaitė and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
Mismeasurement of intangible assets in a company may result in high costs and loss of its competitiveness and position in the market. Conventional evaluation methods are not able to identify reliably intangible intensive business value because of such assets specificity. Therefore, the business assessment process adjustment, making it comprehensive and including the intangible asset valuation methods is a critical process that allows to evaluate companies better and increases business management efficiency and quality. The article states the importance of further scientific research in the areas of the intangible value resources, creation of business valuation, intangible assets valuation methods and models - the creation of intangible assets on the firm level and how they meet changing needs of the company's owners, capital markets investors, politicians and other interest-groups needs in the intangible intensive economy should be analysed as well as how economic systems based on intangible assets operates. Also special attention is be given to the strengthening of the cooperation of scientific research and business. It's important to avoid a repeat of guidelines, methods, models and systems of intangible assets' measurement and business valuation methods and to eliminate its disadvantages in order to create and establish universal system for effective intangible intensive business valuation.
Tax Treatment Of Intangible Assets
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Author : United States. Congress. House. Committee on Ways and Means
language : en
Publisher:
Release Date : 1992
Tax Treatment Of Intangible Assets written by United States. Congress. House. Committee on Ways and Means and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Law categories.
Visualising Intangibles Measuring And Reporting In The Knowledge Economy
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Author : Dr Giuseppe Marzo
language : en
Publisher: Ashgate Publishing, Ltd.
Release Date : 2012-11-28
Visualising Intangibles Measuring And Reporting In The Knowledge Economy written by Dr Giuseppe Marzo and has been published by Ashgate Publishing, Ltd. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-11-28 with Business & Economics categories.
Despite the now widely recognized importance of intangible assets and intellectual capital, they still appear to be poorly understood by both academics and practitioners. Indeed, the necessity for adopting a fresh approach to their reporting, measurement and management is today generally clear and accepted. This book gives room to new perspectives which broaden the scope and depth of the investigation, whilst also opening up innovative methods and opportunities for practice.
Accounting For Goodwill And Other Intangible Assets
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Author : Ervin L. Black
language : en
Publisher: John Wiley & Sons
Release Date : 2018-10-09
Accounting For Goodwill And Other Intangible Assets written by Ervin L. Black and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-10-09 with Business & Economics categories.
Concepts, methods, and issues in calculating the fair value of intangibles Accounting for Goodwill and Other Intangible Assets is a guide to one of the most challenging aspects of business valuation. Not only must executives and valuation professionals understand the complicated set of rules and practices that pertain to intangibles, they must also be able to recognize when to apply them. Inside, readers will find these many complexities clarified. Additionally, this book assists professionals in overcoming the difficulties of intangible asset accounting, such as the lack of market quotes and the conflicts among various valuation methodologies. Even the rarest and most problematic situations are treated in detail in Accounting for Goodwill and Other Intangible Assets. For example, the authors analyze principles for identifying finite intangible assets and appropriately accounting for amortization expenses or impairment losses. Using the information in this book, the results of these calculations can also be reported with precision on financial statements. These topics are especially important for ensuring the success of any asset acquisition or business combination. In these special cases, the utmost accuracy is essential. This book provides: Rules for identifying and recognizing intangible assets in business combinations and asset acquisitions Guidance on the accurate valuation and carrying amount calculation of acquired and self-created intangibles Tips for overcoming the challenges unique to intangible assets, including impairment testing Clear instructions for disclosing intangible assets, goodwill, and amortization expenses Accounting for Goodwill and Other Intangible Assets is an indispensable reference for valuation students and specialists. Ervin L. Black and Mark L. Zyla provide thorough instructions for understanding, accounting for, and reporting this challenging asset class.
Wiley Interpretation And Application Of Ifrs Standards 2018
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Author : PKF International Ltd
language : en
Publisher: John Wiley & Sons
Release Date : 2018-04-09
Wiley Interpretation And Application Of Ifrs Standards 2018 written by PKF International Ltd and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-04-09 with Business & Economics categories.
The one-stop resource for IFRS interpretation and application, updated for 2018 Wiley IFRS 2018 offers a complete resource for the interpretation and application of the latest International Financial Reporting Standards (IFRS) as outlined by the International Accounting Standards Board (IASB). With up-to-date coverage and a host of practical tools, this book provides invaluable guidance on the expanding framework for unified financial reporting. Organised for easy navigation, each chapter includes general statement information followed by topic-specific discussion to facilitate both quick-reference and in-depth study. The expert team at PKF International provides authoritative insight from a practitioner's perspective: IFRIC interpretations and practical real-world guidance ensure full understanding of the newest standards, and the Disclosure Checklist helps verify compliance. The IASB's efforts are paying off as more and more countries around the globe either adopt IFRS as their national standards, or adjust local standards in alignment. A working understanding of IFRS application is becoming essential, even as the rules continue to evolve. This book provides full coverage of the latest standards and thorough guidance for implementation. Review the latest IFRS rules and standards Apply guidelines and best practices appropriately Gain expert insight on IFRS interpretation and implementation Ensure compliance and verify completeness Uniform financial reporting reduces the costs of financial statement preparation for multinational companies, and streamlines the assessment of business results. As the standards themselves evolve, so must practitioners' understanding of how to apply them correctly in real-world cases. Wiley IFRS 2018 offers a complete, up-to-date reference to help you apply and comply with the latest international standards.
Audit And Accounting Guide
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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2016-11-07
Audit And Accounting Guide written by AICPA and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-11-07 with Business & Economics categories.
Get the industry-specific knowledge you need to successfully perform every aspect of your engagement. From revenue recognition challenges associated with frequent flyer programs to guidance for Fresh-Start Accounting, this Guide has you covered. Airlines - Audit & Accounting Guide provides best practices for accounting and auditing specific to major, regional and cargo airlines, including relevant guidance contained in standards issued through March 1, 2013. Guidance is supplemented with specific “how-to” recommendations for applying the standards to the airline industry. This Guide covers best practices related to revenue recognition, equipment purchase and maintenance issues, auditing risks, and much more. Covered topics include: Passenger Facility Charges–Save time and avoid errors with the Sample PFC Report–fully updated to comply with the Clarity Standards. Fresh-start Accounting–Step-by-step guidance through the complexities of executing a successful emergence. ASU 2012-02: Impairment Testing for indefinite-lived intangible assets–Guidance on determining when a qualitative assessment is indicated for your client. Audit risk factors–Be prepared to spot red-flags within your audit engagement related to management structure, industry developments, operating characteristics, and more. Revenue recognition–Industry standards and strategies are provided for trouble-spots such as frequent flyer programs, gross vs. net, capacity purchase agreements, manufacturer incentives and multiple element arrangements Clarified Auditing Standards–All auditing content has been fully conformed to reflect changes resulting from the Clarity Project.
Perspective Directions Of Trade Development
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Author : Коллектив авторов
language : en
Publisher: Litres
Release Date : 2022-01-29
Perspective Directions Of Trade Development written by Коллектив авторов and has been published by Litres this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-01-29 with Business & Economics categories.
The trade sector is characterized by a high level of market competition influences directly on the efficiency of organizations’ economic activities. This determines the relevance of searching modern ways to enhance their competitiveness. The monograph deals with such promising areas of development of trade, as the trade union organizations, the usage of e-commerce technologies, the growing role of intangible resources, in particular, the quality of trade services, private labels and the social aspects.