How to measure intangible assets?

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Intangible assets lack a physical substance like other assets such as inventory and equipment. They form the second largest category of long-term assets, behind number one – PP&E. They can be separated into two classes: identifiable and non-identifiable. Identifiable and Unidentifiable Intangible Assets . Identifiable intangible assets are those that can be separated from other …

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1. Intangible Assets: How Should Organizations Measure and …

02/06/2015 · How Do We Measure Intangible Asset? Indeed, attaching a value to an organization is more difficult than it once was: while some organizational assets – tangible assets like stocks, real estate holdings etc. – are easy to measure and they show up on the balance sheet, other assets – intangible assets like patents, copyrights, trademarks, and brand …

From knowledge.essec.edu

2. Methods for Measuring Intangible Assets – Sveiby

The research into measuring the Intangible Assets or the Intellectual Capital of companies has produced a plethora of proposed methods and theories over the last few years. In this latest update of the Paper I provide a brief overview of approaches that I have come across with links to more information. The list is an ever-expanding community effort, so if you are aware of a …

From www.sveiby.com

3. How to measure intangible assets – KMWorld

27/03/2000 · How to measure intangible assets (This article first appeared in Knowledge Management Review KM Review; reprinted by permission.). Knowledge itself cannot be managed. But knowledge that is captured and turned into an asset (tangible or intangible) is indeed a commodity that one can count on, literally, to improve the performance of the …

From www.kmworld.com

4. Intangibles: Measuring the Hard to Measure and the Hard to …

Most intangibles are based on attitudes and perceptions and are measured in several ways. One way is to list the intangible item and have the respondents disagree or agree on a five-point scale. The mid-point then becomes the neutral. Others define various levels of the intangible.

From www.hrexchangenetwork.com

5. Measuring The Value Of Intangible Assets | A New …

Organisations that value their intangibles, by contrast, will have taken the first step towards managing them and gaining real rewards from them. The tools exist to measure intangible value. Thinkers like Baruch Lev and Feng Gu have suggested new techniques to account for intangible assets. Currently their ideas remain on the fringe, sidelined …

From www.anmut.co.uk

6. Accounting for Intangible Assets | Measurement …

For the subsequent measurement of intangible asset, the entity has the option to use the cost model or revaluation model. Cost Model: Intangible assets must be presented at cost less accumulated amortization and impairment loss, if any. After initial recognition at cost, intangible asset will be amortized to income statement over its useful life.

From accountinguide.com

7. IAS 38 Intangible Assets – IFRS

Intangible assets are measured initially at cost. After initial recognition, an entity usually measures an intangible asset at cost less accumulated amortisation. It may choose to measure the asset at fair value in rare cases when fair value …

From www.ifrs.org

8. Measurement of Intangibles – Hubbard Decision Research

If it can be detected as a range of possible amounts, we can measure it. Every intangible, no matter how nebulous, can be observed and measured in some meaningful way once we figure out what, precisely, we are measuring and why it matters. In short, if there are intangibles that should be part of your decision calculus, they matter.

From hubbardresearch.com

9. Three approaches to valuing intangible assets

Intangible assets (intangibles) are long lived assets used in the production of goods and services. They lack physical properties and represent legal rights or competitive advantages (a bundle of rights) developed or acquired by an owner. In order to have value, intangible assets should generate some measurable amount of economic benefit to the owner, such as …

From www.cgma.org

10. IAS 38 — Intangible Assets – IAS Plus

In­tan­gi­ble assets meeting the relevant recog­ni­tion criteria are initially measured at cost, sub­se­quently measured at cost or using the reval­u­a­tion model, and amortised on a sys­tem­atic basis over their useful lives (unless the asset has an …

From www.iasplus.com


The research into measuring the Intangible Assets or the Intellectual Capital of companies has produced a plethora of proposed methods and theories. This is a Paper I begun publishing on my …

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