23 relations: Amortization, Asset, Australian Accounting Standards Board, Brand, Cognitive assets, Copyright, Exclusive right, Financial Accounting Standards Board, Financial statement, Goodwill (accounting), Income statement, Intellectual capital, Intellectual property, International Accounting Standards Board, Patent, Patent valuation, Software, Tangible common equity, Tangible property, Trade name, Trade secret, Trademark, Valuation (finance).
Amortization
Amortization (or amortisation) is paying off an amount owed over time by making planned, incremental payments of principal and interest.
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Asset
In financial accounting, an asset is an economic resource.
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Australian Accounting Standards Board
The Australian Accounting Standards Board (AASB) is an Australian Government agency that develops and maintains financial reporting standards applicable to entities in the private and public sectors of the Australian economy.
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Brand
A brand is a name, term, design, symbol, or other feature that distinguishes an organization or product from its rivals in the eyes of the customer.
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Cognitive assets
Cognitive assets are tangible and intangible organizational assets that constitute sources of the cognition that is necessary for action coordination.
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Copyright
Copyright is a legal right, existing globally in many countries, that basically grants the creator of an original work exclusive rights to determine and decide whether, and under what conditions, this original work may be used by others.
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Exclusive right
In Anglo-Saxon law, an exclusive right, or exclusivity, is a de facto, non-tangible prerogative existing in law (that is, the power or, in a wider sense, right) to perform an action or acquire a benefit and to permit or deny others the right to perform the same action or to acquire the same benefit.
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Financial Accounting Standards Board
The Financial Accounting Standards Board (FASB) is a private, non-profit organization standard setting body whose primary purpose is to establish and improve generally accepted accounting principles (GAAP) within the United States in the public's interest.
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Financial statement
Financial statements (or financial report) is a formal record of the financial activities and position of a business, person, or other entity.
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Goodwill (accounting)
Goodwill in accounting is an intangible asset that arises when a buyer acquires an existing business.
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Income statement
An income statement or profit and loss accountProfessional English in Use - Finance, Cambridge University Press, p. 10 (also referred to as a profit and loss statement (P&L), statement of profit or loss, revenue statement, statement of financial performance, earnings statement, operating statement, or statement of operations) is one of the financial statements of a company and shows the company’s revenues and expenses during a particular period.
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Intellectual capital
Intellectual capital is the intangible value of a business, covering its people (human capital), the value inherent in its relationships (Relational capital), and everything that is left when the employees go home (Structural capital), of which Intellectual property (IP) is but one component.
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Intellectual property
Intellectual property (IP) is a category of property that includes intangible creations of the human intellect, and primarily encompasses copyrights, patents, and trademarks.
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International Accounting Standards Board
The International Accounting Standards Board (IASB) is the independent, accounting standard-setting body of the IFRS Foundation.
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Patent
A patent is a set of exclusive rights granted by a sovereign state or intergovernmental organization to an inventor or assignee for a limited period of time in exchange for detailed public disclosure of an invention.
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Patent valuation
Intellectual property assets such as patents are the core of many organizations and transactions related to technology.
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Software
Computer software, or simply software, is a generic term that refers to a collection of data or computer instructions that tell the computer how to work, in contrast to the physical hardware from which the system is built, that actually performs the work.
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Tangible common equity
Tangible common equity (TCE) is the subset of shareholders' equity that is not preferred equity and not intangible assets.
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Tangible property
Tangible property in law is, literally, anything which can be touched, and includes both real property and personal property (or moveable property), and stands in distinction to intangible property.
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Trade name
A trade name, trading name, or business name is a pseudonym frequently used by companies to operate under a name different from their registered, legal name.
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Trade secret
A trade secret is a formula, practice, process, design, instrument, pattern, commercial method, or compilation of information not generally known or reasonably ascertainable by others by which a business can obtain an economic advantage over competitors or customers.
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Trademark
A trademark, trade mark, or trade-markThe styling of trademark as a single word is predominantly used in the United States and Philippines only, while the two-word styling trade mark is used in many other countries around the world, including the European Union and Commonwealth and ex-Commonwealth jurisdictions (although Canada officially uses "trade-mark" pursuant to the Trade-mark Act, "trade mark" and "trademark" are also commonly used).
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Valuation (finance)
In finance, valuation is the process of determining the present value (PV) of an asset.
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Redirects here:
IAS 38, Intangible Assets, Intangible assets.
References
[1] https://en.wikipedia.org/wiki/Intangible_asset