intangible asset

For intangible assets with an impairment provision, the accumulative amount of impairment provision shall be deducted from the cost as well.

Also the time he spent dating his wife before marrying her is still under consideration for valuation. . . valuation of intangible assets.

If it is unable to determine the expected realization pattern reliably, intangible assets shall be amortized by the straight-line method.

Balance the general account at end of every month, pay staff salary, make detail list of fixed assets, intangible assets and other fees.

Brand, intangible assets, the public image of it is empty, and is the only product of the down-to-earth ". "

Such intangible assets as referred to in the preceding paragraph shall be valued at cost less the amount amortized for each period.

A famous brand is a most treasured intangible assets of a real estate company, and a fountain of wealth that a company can draw endlessly.

Intangible assets, non-brand created by future earnings, no doubt deducted from the proceeds of precipitation.

Auditors may be of any fixed assets and long-term impact of changes in intangible assets recoverable remain vigilant.

The essay elaborates on the intangible assets in the age of knowledge-based economy from acknowledgement, measurement and expenditure.

For monopolistic telecommunications industry, using its own intangible assets, the issuance of enterprise bonds financing is the best.

In many high-tech enterprises, the form of capitalism with intangible assets has changed into more essential and higher proportion.

Haier CEO Zhang Ruimin thinks, this is how much money can not buy the intangible assets.

The intangible assets of brand is an integration includes brand loyalty, visibility, awareness, brand association, and brand personality.

An enterprise shall check the service life of intangible assets with uncertain service life during each accounting period.

The intangible assets should be amortized evenly from the current month when acquired to the end of the estimated useful life.

The party concerned may also make a decision after appraisal by the intangible assets appraisal agency.

Top Brand is an important intangible assets and a sign of core competition of one corporation or one city.

For self-developed intangible assets, the original value shall be the actual amount of expenditure incurred in the course of development.

An enterprise shall analyze and judge the service life of intangible assets, when it obtains intangible assets.

Nowadays we advocate knowledge economy vigorously. The commercial secret as an intangible assets was more and more valued.

Equals Net cash provided by (used in) operating activities less Additions to intangible assets and property, plant and equipment.

formation of intangible assets, in accordance with the cost of an intangible asset amortization of 150%.

Tax official: yes, it does in the case of transfer of the intangible assets or immovable property .

Reasonable intangible assets is a necessary guarantee for the reform of the accounting treatment of intangible assets.

This part discusses the regulation on intangible assets measurement, including beginning measure, amortization and devaluation.

and shall implement the dynamic administration of the ledgers on depreciation (amortization) of fixed assets and intangible assets.

Assets that are formed by contributions made by the State-owned enterprise in cash, in kind, in land-use right and intangible assets.

Any other equity asset: intangible assets, etc.

Part of the maker of fixed assets or intangible assets, corresponding accounting depreciation or stop amortized .

Obviously, the sediment yield reflects the intangible assets, including all the benefits created by the brand.

So all the enterprises have been increasing the level and intensity of investment on the intangible assets.

The certification of enterprises, the customer won a good external image, also obtained a very valuable intangible assets.

The reasonable amortization amount of intangible assets shall be its cost minus the expected residual value.

For intangible assets used as investment, the original value shall be such reasonable price as is stipulated in the agreement or contract.

Assets: indicating current assets, funds and long-term investments, fixed assets, wasting assets , intangible assets, other assets, etc.

We hope to make some suggestions on intangible assets accounting by making research on intangible assets recognition and measurement.

Going Concern Value The value of a company's ability to generate earnings from tangible and intangible assets.

Analysis and evaluation on intangible assets is an important step in intangible assets management.

There is no mandatory requirement in IFRS to carry items of PPE and intangible assets at fair value.

Part IV: The significance and difficulties of the existing theory of the intangible assets.

Traditional methods cant suit the technological intangible assets appraisal need of modern enterprises.

All expenditures incurred for the increase of fixed assets and intangible assets are capital expenditures.

The academic research that must deepen intangible assets to evaluate at present and aggrandizement standard are operated.

covers all-inclusive of tangible and intangible assets and has a scope well beyond the appraisal of machinery and equipment.

other intangible assets the amortized expenses for which may not be calculated for deduction.

Era of knowledge economy, knowledge-based economy to have a great impact on the accounting of intangible assets.

The mineral titles are intangible assets with franchise business right. Its value is the base of mineral titles exchange in market.

Company resources include tangible assets, like inventory, and intangible assets, like bonds and stocks.

The intangible assets are more important in the total assets of enterprises with the development of economy and science.

Research on the culture, image and environment of intangible assets of Tianjin Eco-city, and then put forward strategy accordingly.

Unidentifiable intangible assets refer to the commercial credit standing.

Cultural evolutions and creations are the intangible assets of cities.

Some suggestions about the evaluation of such enterprises' intangible assets are put forward.

Intellectual property law protects creators of 'intangible assets'.

Intangible assets are classified in the balance sheet as a subgroup of plant assets .

And the intangible assets instead of the material resources have become the main standard to measure the value of the enterprise.

Net Tangible Assets Calculated as total assets minus intangible assets and liabilities .

Manpower resource regards these as the carrier of intangible assets, it is the core that creates new value.

For alienated intangible assets, the original value shall be the actual amount paid based on a reasonable price.

the value of intangible assets in the business play a vital role in protecting corporate assets, creating brands.

Intangible assets with uncertain service life may not be amortized.

current asset n. fixed asset frozen asset n. n. intangible assets liquid assets tangible assets assist v. audit n. n. n.

ensuring intercompany transactions are priced at arm's length is tricky when no two intangible assets are the same.

Article 12 The intangible assets shall be initially measured according to its cost.

You communicate as soon as possible in a timely manner, the enterprise maintenance of intangible assets, the more opportunities.

A third party promises to purchase the intangible assets at the end of its service life; and.

Goodwill is most intangible of intangible assets. It's valuation is connected with whole company value.

Long-term assets comprise long-term investments, fixed assets, intangible assets, deferred assets and other long-term assets.

As power system reform is deepened, the content of electric power intangible assets will be ceaseless and patulous.

Like tangible long-lived assets, the value of the intangible assets is declining during the life of the assets.

Intangible assets include land use rights and patents, and are initially recorded at actual cost.

Asset can be divided into tangible and intangible assets.

The total assets of liquid assets 4039 constitute: 1537 net million, fixed assets, intangible assets 164 million yuan RMB.

Second, extend the disclosure scope of intangible assets in XBRL financial report.

Brand as a kind of intangible assets of enterprises and resources, in the special period has become the core competitiveness of enterprises.

Powerful intangible assets can help business owners achieve their goals.

As a sort of particular asset, the intangible assets is used in the establishment of corporations more and more.

It can be said of intangible assets of an enterprise's existence, development has played a decisive role.

theories into the practical Intangible Assets Management Information System Software (IAMIS). Mr. CAI is first person in the world.

The lack of measurement of the value of intangible assets is reasonable.

Intangible assets are non-current items owned by business, such as a copyright, franchise, goodwill, patents, and leasehold.

The effects of 2008 Olympic Games on the economy of Beijing were shown mainly as tangible assets and intangible assets.

The Treaty also provided legal certainty in the area of intangible assets.

On one hand, existing accounting define to intangible assets and confirm, measure, report cannot satisfy the requests of knowledge economy .

However, not all assets which lack physical substance are regarded as intangible assets.

Wuguan brand contains a large number of enterprises intangible assets is the basis for the development of enterprises and guarantee.

long-term investments, fixed assets, intangible assets and other assets.

Intangible assets are measured initially at cost.

Article 47 The amortization of intangible assets shall be computed using the straight-line method.

This includes intangible assets such as company reputation and digital information and tangible assets such as physical infrastructure.

Its brand effects double the intangible assets.

Tangible assets : Assets that have physical form, such as plant and equipment opposite of intangible assets.

(5)The development expenditures of the intangible assets can be reliably measured.

Article 51 Fixed assets, depletion assets, and intangible assets maybe revalued according to laws and regulations.

Old Chinese culture has deep and valuable intangible assets of the Chinese nation.

The basis of valuation for intangible assets is cost.

Goodwill reflects intangible assets, such as the value of a brand.

Today it lies increasingly in intangible assets such as the McDonald's name, the patent for Viagra and the rights to Spiderman.

Non-current assets also can be intangible assets, such as goodwill, patents or copyright.

Intangible assets acts more important role the technical content that people notices the trade such as cosmetic, beverage only is low.

Brand what this one social benefits that intangible assets brings along and economic effect Yue Lai Yue quilt people know that.

In 3, SA8000 can enhance corporate image and product brand reputation, make intangible assets.

More companies now consist essentially of intangible assets such as patents plus the value embedded in their brands.

The Scope of Supply of SELLER contains no transfer of intangible assets such as trade mark, know-how or patents.

The main body of a book analyse our country intangible assets accounting problem with new old accountant criterion contrast research method.

In China, the recognition of the impairment of intangible assets has been started since 2001.

And let's also add in America's intangible assets.

Therefore, this article will look toward XBRL Financial Report, to study the disclosure of intangible assets.

Analysis of the Acknowledgement, Measurement and Expenditure of Intangible Assets in the Age of Knowledge- Based Economy

System Background of Accounting Standards Differences and Its Solution --a case study of confirmation and measurement on intangible assets

The carrying value of intangible assets used for guaranties, the amortization amount for the current period, and other information; and

Intangible Assets Contribution; Material Object Contribution; Evaluation; Publicity; Special Inspection; Convert Contribution;

Valuation of intangible assets: trademarks, patent right, proprietary technology, land-use right, franchised power of operation, etc;

The part meeting the confirmed conditions as prescribed in these Standards and consisting of the cost of intangible assets; and;

Managed Intangible Assets of the State-owned Enterprises Following the System Rebuilding

Discussion on Characteristics of Intangible Assets of Physical Education and its Exploitation and Protection Strategy

Some suggestions on the Write-down Reserve Account of Fixed Assets and Intangible Assets

Study of Intangible Assets Measurements under Knowledge Economy Conditions

INTANGIBLE ASSETS Land occupancy right Industry property rights Proprietary technology Other intangible assets TOTAL INTANGIBLE ASSETS

An Olympic Games that will greatly advance the Olympic movement and pass on its tangible and intangible assets to future generations

Then, it classifies , defines and analyses with value to the intangible assets expressway coach transportation enterprises might exist;

Strengthen the investment management of intangible assets Cultivate the striking competitiveness of enterprises

Public Trust--Intangible Assets of Projects Supervision Corporations of Communication Information

Strengthening Management of Intangible Assets; Promoting Enterprise's Core Competitiveness

Intangible Assets; Generally Accepted Intangible Principles; Remaining Useful life;

The Preliminary studying of economic benefit quantification appraise on agricultural intangible assets

The International Comparison of the Relationship between Intangible Assets and Economic Growth

Classification and Characteristic of International Intangible Assets

Connotation of Intangible Assets of the University and Countermeasures of Protection and Management

The Influence of the Intangible Assets on the Operational Strategies of Transnational Corporations

Intangible assets: enterprises choose their core competitive power towards globalization

Expansion and Elimination of Essential Factors of Intangible Assets Accounting in Knowledge Economic Environment

construction materials construction in progress fixed assets disposal total fixed assets intangible assets

Intangible assets; Comparison research Accounting standard; High-tech enterprise;

Colleges and universities should attach importance to the management of the intangible assets

immaterial assets; intangible assets; invisible assets; invisible capital

Evaluation on Intangible Assets of a Technological Journal

intangible assets, impairment, Accounting Standards

Positive-analysis of the Intangible- assets Investment in Chinese Listed Corporations

Economic Analysis and Management Countermeasure of the Sports Intangible Assets

The Necessity and Strategies for protecting Intangible Assets of Agricultural and Forestry Universities

Analysis of causes of the drainage of intangible assets in universities and their countermeasures

Counteractive Consideration of Developing and Managing Intangible Assets

The Institutional Innovation in Enterprise Intangible Assets Arrangement

A Study of Option Appraising of Technological Intangible Assets

Research on the Relationship between the Personal Rights and Intangible Assets

Strengthen the Key to Management of State-Run Assets-The Assessment of the State-Run Intangible Assets Valuates

Considerations about management of the intangible assets of design enterprises

Discussions on the Methods to Determine the Discount Rate in Intangible Assets Valuation

Classification of Intangible Assets and Research on Its Characteristics

On Reasons Why Intangible Assets Lose Away and its Prevention Countermeasures

The Method of Present Value Returns Applied to the Evaluation of Individual Intangible Assets

Analyzing the Strategy of Intangible Assets Internationalization in the Process of Enterprises'Transnational Investment

Depreciation of fixed assets Amortisation of intangible assets Amortisation of long term prepaid expenses

Importance and Strategies of Energizing the Management of Intangible Assets in Higher Vocational Colleges

and (c) the Business Tax on providing services, transferring intangible assets and selling real estate

Countermeasures of intangible assets management in colleges and universities

Strategies for Investigating the Management of University Sports Intangible Assets

Influence factors of investment management of hospital intangible assets: take reputation as an example

Analysis of the Current Situation of Sports Intangible Assets in Chinese Universities

Improvement Request of Knowledge-based Economy to Current Intangible Assets Accountancy

Legal Basis, Legal Conflict and Real Problems of the Intangible Assets Valuation Standard

Approaching the Related Problems on Perfecting Intangible Assets Accounting

Appreciation of intangible assets through effective innovation

Hospital Intangible Assets and Their Assessment under Conditions of Knowledge Economy

Re-Discussion on the Determination Theory of intangible Assets Evaluation Value

A Study on the Fundamental Issue of the Intangible Assets of International Olympic Committee

Analysis of the Influence and Tactic of Knowledge Economy on the Intangible Assets of Accounting

Research on the Law of Elements in the Intangible Assets Valuation

Knowledge Management of Intangible Assets in Enterprises under Knowledge Economy

Research on accounting meaning of the material object option intangible assets

Relationship between Analysts'Forecasts and Intangible Assets

Accounting treatment of public institutions'intangible assets

Characteristics of the Intangible Assets in College and Universities and the Value Realization

Research on the Assessing Quota System of the Intangible Assets of Chinese Professional Basketball Clubs

Actuality and Urgency of Strengthening Accounting Research of Intangible Assets

Innovations in Intangible Assets Accounting Under Knowledge Economy

The Strategic Probe of the Internationalization of the Intangible Assets

Reflection over the Value Measurement of Intangible Assets created by China

Market Valuation of Intangible Assets: Empirical Evidence from Chinese Stock Markets

Appraisal for whole and monomial assets, including fixed, floating and intangible assets;

The Content and Characteristics of Intangible Assets in Chinese Single Sports Association

Discussions on International Development of the Intangible Assets Valuation

Intangible Assets Management and High-Tech Industrialization

Reconsideration of Pricing Transfers of Intangible Assets Transfer

Patents Non-Patents Trademarks, Trade names Copyrights Intangible assets

On the Management of Intangible Assets in Enterprises under Knowledge Economic Condition

(b) The depreciation of fixed assets, amortization of intangible assets, provision for asset impairment, and other non-cash projects; and

The Research of Real Option Intangible Assets and Its Value Estimation

For the following intangible assets, no amortized expense may be calculated:

Intangible assets - goodwill Impairment

Discussion about the relevant problems of agricultural intangible assets appraisal

Prepare depreciation and amortization for fixed assets and intangible assets;

Some Problems of the Management of Intangible Assets in Higher Institutions

We believe managers and investors alike should view intangible assets from two perspectives:

Discussion on Development and Utilization of Sports Intangible Assets in Hunan Province

Some Issues of Recognition and Measurement of Intangible Assets with Present Accounting

Dereciation impairment of fixed assets Construction in progress impairment of CIP fixed assets disposal intangible assets

Economic consequence of accounting for intangible assets and the fostering of intangible assets

Definition of the Valuation Principles of Intangible Assets

Intangible Assets Accounting under Knowledge Economy

Elementary analysis on intangible assets lost in state-owned enterprise reforming

Uncertainty in Self-made Intangible Assets and Innovation in Accounting Treatment

On Regulation of Intangible Assets--A Financial Accounting Perspective

Monthly amortization report and bookkeeping of intangible assets

Definition of the Intangible Assets: an Angle of Operation and Management

The impact of knowledge economy on current intangible assets accounting of enterprise

Consideration on Difference of China and Australia in Accounting Standard of Intangible Assets

The Statistical Methodological Research of Intangible Assets of Commercial Banks of China

On the Validation and Measurement Model of Self-earned Intangible Assets in Knowledge Economy

The economic benefits related to intangible assets are likely to flow into the enterprise; and

Characteristic and Method Study on Intangible Assets Evaluation

Simply Talking about the Intangible Assets'Affirming Calculating and Accounting

Discussion on the Risks and Control of the Intangible Assets Evaluation

On the Cultivation and Innovation of Intangible Assets in Medium and Small-sized Enterprises

Identifiable and nameable intangible assets;

Research on the Problems of Asymmetrical Information of Intangible Assets

Remark on the Processing Method of Research-Development Expenses for Intangible Assets

Hexie Management Pattern of Intangible Assets In the Uncertain Environment

The Comparative Study on Fixed Assets and Intangible Assets in Accounting Treatment

A Study on Strengthening Financial Management of Intangible Assets in Knowledge-besed Economic Environment

The Reform Target and Method of Public Institution Accounting of Fixed Assets and Intangible Assets

Elementary Introduction to Management of Intangible Assets of Colleges and Universities

A Primary Probe of the Intangible Assets Development Strategy

Transfer of intangible assets, including transfer of land-use rights and goodwill;

Analysis on factors hindering realization of China's enterprise intangible assets

The intangible assets in no relation to the business operations; and;

On Intangible Assets Strategy of an Enterprise Group

Losses on disposal of fixed assets, intangible assets and long-term assets (deduct: gains)

Discussion of Policy Intangible Assets of Railage Enterprises

Application of Survivor Curve Method to the Valuation of Intangible Assets

Study on Definition of Intangible Assets and Their Discrimination

A Theoretical Research in Improving theAccounting Methodology of Intangible Assets

On Normal Distributional Amortizing Method of Intangible Assets

Management of Intangible Assets in Chinese Universities

The value management of intangible assets about the core competence of the corporation

Properties, valuable assets and intangible assets

Reflections On Relation Between Intangible Assets and Human Assets

On Management of Intangible Assets in Higher-learning Institutions

Brief talk on how to coordinate the difference between the intangible assets accounting and tax law treatment

Considerations about the Principle of the Intangible Assets

Cash paid for the purchase and construction of fixed assets, intangible assets and other long term assets;

Interest System of Intangible Assets Information Disclosure: A Model Frame Analysis

Comparison Analysis of the Mining Right and the other Intangible Assets

Research on the Construction of the Sport Intangible Assets

On the Function of Intangible Assets of Natural Conservations

Exploration into hospital staff's personal intangible assets

A study on the Accounting Handling of the Intangible Assets of Sports Clubs

Studies on the Intangible Assets Accountancy at Knowledge Economy