Valuation of Intangible Assets
In Indian Pharmaceutical Industry
Jain Ankita Rakeshkumar
M.Phil in Commerce (Research Scholar)
Name of Guide
S.D. School of Commerce
Compiled AASB Standard AASB 138
This compiled Standard applies to annual reporting periods beginning on or
after 1 July 2009. Early application is permitted. It incorporates relevant
amendments made up to and including 25 June 2009.
Prepared on 30 October 2009 by the staff of
Chapter 02 - Financial Reporting and Analysis
Financial Reporting and
Financial statements are the most visible products of a company‘s financial reporting
The financial reporting process is governed by accounting rules and
The Importance of Intangible Assets
Evaluation of Transitional Issues from a Canadian Standpoint
1. Executive Summary 3
I. The Trade-off Between Relevance and Reliability 4
II. "Nothings" are Something to Consider 5
This research explores on how professional appraisers in Kuwait arrive to the fair market value in small and medium privately owned (not publicly listed) enterprises.
The empirical evidence provides insight on the elements affecting fair market value, in particular, the effect of intan
A REPORT ON
Case Study on Measuring Intangible Assets – Indian Experience
- 1 -
BEYOND BALANCE SHEETS…
Measuring Intangible assets- an Indian case study
“Just as you can't measure what you can't describe, you can't manage what you can't measure...”
While many companies have striv
Assets is a resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity
In financial accounting, assets are economic resources. Anything tangible or intangible that is capable of being owned or controlled to produce
Linking the Three Poems, To His Coy Mistress, Porphyria's Lover and The Flea.
The Flea, To His Coy Mistress and Porphyria's Lover are all about power, love and murder. Discuss!
The Flea, To His Coy Mistress and Porphyria's Lover are three magnificent poems written by three of the greatest poet
The Three Gorges Dam
· Hydroelectric power is generated and the availability of electricity can help in industrial and economical development. The construction of the dam, new towns and infrastructure are also generating employment. It was decrease China’s overdependence
You want to purchase a new computer system. Your parents are willing to pay for the computer if you explain to them the major parts and functions of a computer system. List and describe the major parts and functions of the computer system
A computer is an electronic device that follows instructio
THE COMPONENTS OF A…
The Components of a Good Boss
August 5, 2008
The Components of a Good Boss
The role of the manager, or boss, is a critically important role for the success of a company. In most companies there is a hierarch
The value of intangible assets can be much more variable than tangible assets. This variability increases the likelihood of a discrepancy between book and market values. Learn about how investors deal with the differences between the book and market values of tangible and intangible assets.
In the book Anthem, written by Ayn Rand, only one man, Equality 7-2521, and one woman, Liberty 5-3000, have the courage to take on individuality as well as names that allow difference from the great WE, which, in the future, is considered to be equal in all ways: all for one, one for all. As the sto
Diukova Natalia, master of economic science, Odessa National university
Intangible assets in the economy
referat of master dissertation
In the last twenty years, we have seen a shift away from manufacturing firms to service and technology firms in the global economy, with th
1. First of all, I would like to provide a little bit information about accounting. It is not easy to provide a concise definition of accounting since the word has a broad application within business and applications. The American Accounting Association define accounting as follows: ‘The process o
-Investment Expenditures: This term refers to actual expenditures on goods and services, or gross domestic product, by the business sector. Investment expenditures specifically deal with investment activities that involve business purchases of capital goods.
-GDP- one of the measures of national in
Intangible assets (resources) play a fundamental role in economies’ change, from traditional scale-based manufacturing to new innovation-oriented activities. Intellectual property, R&D, workforce training, brand, software, organizational capabilities, etc., all play a critical role since the conte
The term encompasses any concept, idea, literary creation, computer program, or other artistic or creative work that is definable, useful measurable, and proprietary in nature.
Intellectual Property is a term that is used to mean a property of a creative mind or a work of
Management of Non performing assets in Indian Scheduled Commercial Banks
* D. Veena
A healthy banking system is essential for any economy striving to achieve growth and remain stable in competitive global business environment. Indian banks are favorable on growth, asset quality
We come to an age of technology, information, and global competition with a financial accounting model that was fashioned almost 100 years ago. That same accounting model continues to evolve in today’s society. One particular area that...
A society is, by definition, a group of people with similar interests, beliefs, and ways of life, residing and perpetuating in a specific area. Societies include people, who are organized into families, tight-knit groups of friends, and acquaintances. Individuals within a society possess certain re
Regulation is a topic that has been debated for many years and will continue to be debated for years to come. In the business and finance sector, there are many regulators including but not limited to the Australian Securities and Investment Commission (ASIC), Financial Reporting Council (FRC), Aus
Accounting Treatment of Intangible Asset
ACC692 Summer I
By Yigal Rechtman
July 30, 2001
What is the problem?
Accounting for intangibles has gained prominence in the past few decades due to changes in the way the business world operates
Intangible Assets as a Source of Competitive Advantage
Look No Further
Managing Intangibles seems to be a smart idea. But to bet on it, one has to create a whole new organization. The concept of intangibles is not new, but across the globe, companies are slowly coming to grips with it.
Topic: Comparing the disclosure for intangible assets of CLS and Acrux
Details: Analyze the disclosure of intangible assets about two selected company CSL and Acrux.
The Australian Securities & Investments Commission's (ASIC) Financial Reporting Surveillan
TABLE OF CONTENTS
Business description and main activities 3
Harvey Norman Resources 5
Tangible Resources 5
Profit from continuing and discontinued operations 6
Profit from property 6
Sales at franchises 7
Sales at company-owned stores 8
Intellectual assets, in a broad term of definition is defined as “intangible assets, such as knowledge, know-how, copyrights, patents, brands, trademarks and information, IPR (Intellectual Property Rights) of an organisation”. While the definition of intellectual assets is unsophis
NAB, National Australia Bank Ltd.
Mr Michael Chaney (Chairman)
Mr John Stewart (Managing Director, CEO)
Mr Michael Ullmer (Deputy CEO, Executive Director)
Mr Ahmed Fahour (Executive Director)
Mr Geoffrey Tomlinson (Non Exec. Director)
An intangible asset, despite not having a physical form to it, has great value to a company and is to be disclosed in the financial reports. Some companies only disclose the brand and goodwill as their only intangible assets, while others include more such as software...
1. What are the common systems of social stratification we have seen throughout history? Discuss their associated social positions, their means of self-maintenance, and their prospects for movement.
2. Compare and contrast the Marxian and Weberian views of the dominant system of s