Intangibles
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Intangibles
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Author : Baruch Lev
language : en
Publisher: Rowman & Littlefield
Release Date : 2000-12-01
Intangibles written by Baruch Lev and has been published by Rowman & Littlefield this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000-12-01 with Business & Economics categories.
This book is the first comprehensive, scientifically based study of the nature and impact of intangibles. Weaving case studies and real-world examples with contemporary business theory, Baruch Lev - establishes an economic framework to analyze managerial and investment issues concerning intangibles; - surveys the impact of intangibles on corporate performance and market values, including management difficulties, risk, questions of property rights, marketability, and cost structure; - analyzes information deficiencies associated with intangibles, including the major economic principles governing intangible investments, limits of management information systems, and recommendations for improved accounting disclosure; - sets forth a comprehensive information system—aimed at satisfying the needs of both internal and external decision makers—to reflect the impact and value of intangibles within the context of enterprise performance.
Transfer Pricing And Intangibles
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Author : Michael Lang
language : en
Publisher: Linde Verlag GmbH
Release Date : 2019-04-11
Transfer Pricing And Intangibles written by Michael Lang and has been published by Linde Verlag GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-04-11 with Law categories.
Transfer pricing treatment of intangibles: Issues und developments In recent decades, intangibles have become one of the most relevant success factors for Multinational Enterprises (MNEs). Along with the increasing importance of intangibles for economies, their tax treatment has also been under scrutiny which includes inter alia respective transfer pricing issues. MNEs are seeking for the best ways to optimize their business arrangements with the related intangibles while, at the same time, getting the most tax-efficient treatment. On the other hand, tax authorities have become increasingly concerned with the ease that intangibles can be used in aggressive planning. These concerns have been noticed and addressed by the Organization for Economic Cooperation and Development which presented its main findings with respect to transfer pricing aspects of intangibles in Action 8 of the BEPS Project in 2015 and in the 2017 OECD Transfer Pricing Guidelines. This book is based on the outcomes of the presentations and discussions held during the WU Transfer Pricing Symposium, ‘Transfer Pricing and Intangibles: Current Developments, Relevant Issues and Possible Solutions’, that took place in October 2018 at the WU Vienna University of Economics and Business. The publication discusses the most important issues and recent developments related to transfer pricing treatment of intangibles. Starting with the definition of intangibles, it further deals with topics such as appropriate attribution of intangible-related profits, structuring of intangibles in MNEs, and proper valuation of intangibles. The authors, apart from providing a theoretical background to the discussed issues, also present case studies that show how certain issues can be approached in practice. Every chapter ends with a summary of the discussions held during the panels of the Transfer Pricing Symposium in which representatives of tax administrations, multinationals, and tax advisories presented their opinions on the issues at stake.
Intangible Management
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Author : Ken Standfield
language : en
Publisher: Elsevier
Release Date : 2002-07-30
Intangible Management written by Ken Standfield and has been published by Elsevier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-07-30 with Business & Economics categories.
For the recorded history of management, the world has managed value creation according to what can be seen, touched and proven. In today's knowledge-based economy, value creation is derived primarily from how well firms manage intangibles (knowledge, service, expectations, response time, innovation, change management, etc). The large capital outlays that signified the manufacturing economy are no longer required. In fact, such 'tangibles' now explain less than 20% of the value of most publicly listed firms. For example, Time Warner has only 6.49% of its value attributable to tangibles. As such, for every $1 of true value, only $0.065 cents is being measured and managed by conventional management practices. For Oracle Corporation, tangibles account for only 4% of its value. For General Electric (worth over US$450 billion), tangibles account for less than 11% of its value. Intention, context, emotional intelligence, escalation, and sustainability are words that are generally absent from the operational management techniques of managers worldwide. They form, however, the basis of skills required to manage organizations in today's knowledge-based economy. The authors investigate the ways that intangible values can be identified, measured, and managed. Their revolutionary and innovative taxonomy not only reveals fundamental differences between a manufacturing economy and one which creates value through knowledge, relationships, and time. By using case studies, a compelling mixture of theory and applications, and a set of accounting tools, the authors demonstrates how a new value framework can protect investors while giving companies the ability to generate long-term growth. Shows how intangible values can be identified, measured, and managed Presents a revolutionary and innovative taxonomy with a new set of accounting tools Demonstrates with case studies how a new value framework can protect investors while enabling companies to generate long-term growth
The Management Of Intangibles
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Author : Ahmed Bounfour
language : en
Publisher: Psychology Press
Release Date : 2003
The Management Of Intangibles written by Ahmed Bounfour and has been published by Psychology Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Business & Economics categories.
The subject of Intangibles and knowledge management is becoming increasingly significant, particularly in the realms of finance, marketing and strategy. Intangibles are the nebulous but vital aspects of companies, for example, R&D, knowledge creation, corporate identity and marketing and advertising expenditures, which are now unanimously considered to be the most important factors in the strategic positioning of organisations today. This comprehensive volume provides an integrated and original approach to intangible resource management and an evaluation of their contribution to the establishment of competitive advantage in the market place.
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.
The Treatment Of Intangibles
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Author : T.H. Donaldson
language : en
Publisher: Springer
Release Date : 2016-07-27
The Treatment Of Intangibles written by T.H. Donaldson and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-07-27 with Business & Economics categories.
The book argues that accountants overemphasise cost and liquidation value, ignore cashflow and value to a going concern; that they would 'rather be precisely wrong than roughly right'. They therefore distort the values of many tangible and intangible assets, and overstate goodwill, with serious distorting effect. The book supports these arguments, illustrates the harm they do, and discusses how values, and their impact, vary - depending on the party banker, shareholder and situation.
Wealth Income And Intangibles
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Author : J.E. Sands
language : en
Publisher:
Release Date : 1963-12-15
Wealth Income And Intangibles written by J.E. Sands and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1963-12-15 with Business & Economics categories.
This book began as a study of the nature and accounting treatment of intangible assets. It was soon apparent, however, that the problems raised by intangibles were fundamental to the entire structure of accounting theory. As a result, the scope of the work broadened to the point where it became an attempt to create a whole new framework of accounting theory which would be logical and internally consistent in the light of these problems. The starting point is a statement of purpose for accounting, since without a clearly defined objective nothing sensible can be said about method. The purpose advanced is the measurement of wealth and income. It is submitted that the value of accounting for virtually all of its uses rests ultimately on the adequacy of that measurement. It is necessary next to define wealth and income. This is done in such a way as to accord with generally understood meanings and with economic concepts. The definitions adopted do not fit in completely with current accounting practices, however, and the reasons for the differences are explored. In recent years it has become increasingly apparent that accounting is not providing the information it should. Much time, effort and money have been devoted to the attempt to improve accounting theory as a basis for improved accounting practice, but with only indifferent success. This book offers answers to the basic conceptual difficulties and a basis for the application of those answers to practice. It should appeal to the many accountants in Canada, the United States and elsewhere who are concerned about the present state of accounting theory and practice, and to those economists whose field of interest is related to the operation of the firm, particularly those in schools of commerce and business administration.
Intangible Capital
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Author : Mary Adams
language : en
Publisher: Bloomsbury Publishing USA
Release Date : 2010-05-05
Intangible Capital written by Mary Adams and has been published by Bloomsbury Publishing USA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-05-05 with Business & Economics categories.
A practical guide to leveraging hidden knowledge intangibles to fuel growth and innovation and add value to your business. Intangible Capital: Putting Knowledge to Work in the 21st-Century Organization is for every manager struggling to succeed and innovate in today's knowledge-based economy. This must-have handbook helps businesspeople build smarter, more successful companies by maximizing the knowledge that is already inside their organizations. Most businesspeople have heard of the growing importance of knowledge workers, information technology, innovation, networks, reputation, and performance management. Like no other guidebook, Intangible Capital shows how each of these trends fit into an overall discipline of intangibles management. The book takes the ten basic building blocks of traditional, industrial-era businesses and defines their knowledge-era equivalents—intangibles as the new raw material, intellectual capital (IC) as the new production line, IC assessment as the new balance sheet, and networks as the new organizational chart. This approach provides a clear road map for managers adapting to the realities of business today, one that helps translate the new world of the knowledge-based economy into understandable terms and ready-to-implement ideas.
Intangible Finance Standards
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Author : Ken Standfield
language : en
Publisher: Elsevier
Release Date : 2005-06-24
Intangible Finance Standards written by Ken Standfield and has been published by Elsevier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-06-24 with Business & Economics categories.
This book asserts that intangibles create financial transactions, not vice versa. It offers distinct, reproducible methods of valuing intangibles in intangible forms, with associated and meaningful financial values. It also presents new management frameworks in which all forms of intangibles can be classified, measured, managed, and reported. *A practical, hands-on guide to a new approach to valuing intangibles *Progresses from simple to complex, using case studies that begin with short simple cases and progress to comprehensive real-life case studies *Highlights the distinction between what is currently required by law and what is not required but will give firms a competitive edge
Intangible Assets
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Author : National Research Council
language : en
Publisher: National Academies Press
Release Date : 2010-01-09
Intangible Assets written by National Research Council and has been published by National Academies Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-01-09 with Political Science categories.
Intangible assets-which include computer software, research and development (R&D), intellectual property, workforce training, and spending to raise the efficiency and brand identification of firms-comprise a subset of services, which, in turn, accounts for three-quarters of all economic activity. Increasingly, intangibles are a principal driver of the competitiveness of U.S.-based firms, economic growth, and opportunities for U.S. workers. Yet, despite these developments, many intangible assets are not reported by companies, and, in the national economic accounts, they are treated as expenses rather than investments. On June 23, 2008, a workshop was held to examine measurement of intangibles and their role in the U.S. and global economies. The workshop, summarized in the present volume, included discussions of a range of policy-relevant topics, including: what intangibles are and how they work; the variety and scale of emerging markets in intangibles; and what the government's role should be in supporting markets and promoting investment in intangibles.