“Cohen has produced a broad, engaging, and admirably clear discussion of intangible assets and their valuation. There is useful background here for thinking about diverse areas of the law—in addition to obvious applications in intellectual property, corporate, and securities law, one thinks of, for example, administrative law, where debates about cost-benefit analysis ranging over intangible (and often ephemeral) assets are both ubiquitous and contentious.
Chapter 11 completes the discussion of accounting for property, plant, and equipment and intangible assets by addressing the allocation of the cost of these assets to the periods benefited by their use. Expenditures subsequent to acquisition and impairment are also covered in this chapter.
This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 38 Intangible Assets was issued by the International Accounting Standards Committee in September 1998. It replaced IAS 9 Research and Development Costs (issued 1993, replacing an earlier version issued in July 1978). Limited amendments were made in 1998.
This study guide is designed to provide an overview of the key elements, important historical context and current debates in the field of Quality Management. It aims to give a coherent view of the underlying principles of quality management, and how these relate to practical application in a range of organizations. The tools and techniques which support the principles are not covered in detail in this guide, More information on these can be found in the companion guide: “Six Sigma: Principles and Practices” also available at Bookboon.com....
Chapter 10 - Capital budgeting. After studying this chapter, you should be able to: Discuss the capital budgeting evaluation process and explain what inputs are used in capital budgeting, describe the cash payback technique, explain the net present value method, identify the challenges presented by intangible benefits in capital budgeting,
What investors must realise is that despite their intangible nature, the most valuable aspects of
real estate assets are those that provide the best possible human outcomes into the future.
These benefits build demand and result in higher and more sustained returns This alone
elevates the importance of social sustainability in the real estate mix, and is bringing a
particular focus to construction and management standards as a major factor in improving the
worth of asset holdings.