Intangibles: Management, Measurement, and Reporting
| Author | : | |
| Rating | : | 4.33 (553 Votes) |
| Asin | : | 0815700938 |
| Format Type | : | paperback |
| Number of Pages | : | 231 Pages |
| Publish Date | : | 2017-01-25 |
| Language | : | English |
DESCRIPTION:
Weaving case studies and real-world examples with contemporary business theory, Baruch Lev - establishes an economic framework to analyze managerial and investment issues concerning intangibles; - surveys the impact of intangibles on corporate performance and market values, including management difficulties, risk, questions of property rights, marketability, and cost structure; - analyzes information deficiencies associated with intangibles, including the major economic principles governing intangible investments, limits of management information systems, and recommendations for improved accounting disclosure; - sets forth a comprehensive information system—aimed at satisfying the needs of both internal and external decision makers—to reflect the impact
Ross Project for Research on Intangibles. Baruch Lev is professor of accounting and finance at New York University and the director of the Vincent C. He is the award-winning author of several books and numerous research studies published in the leading accounting, finance, and economic journals.
Morgan, Patent Strategy & Management, 10/1/2003. Intangibles is a rewarding read for patent practitioners with an interest in patent policy, advocacy for increased patent resources, patent valuation, and patent management in relation to the innovation value chain." —Devin S. "Baruch Lev's books is a worthwhile read for anyone interested in the management of intangible assets ('intangibles'), such as patents, know-how, and relationships
Insightful and Valuable - a Must Read! This book was written in 2001. This review is written in 2017. The fact that this book still maintains incredible lessons for how technology is creating value - both in financial markets and society - is proof of its value to the reader. Intangibles and the valuation of intangibles is only increasing in importance as technology becomes more ubiquitous.I highly recommend this book to anyone that is responsible for assigning value to a company's profile beyond the typical financial statements.This book very compelling theoretical concepts of how to understand intangible assets. It provides frameworks and how the. "Thoughtful Treatment of a Tremendous Problem" according to Craig L. Howe. There is no larger controversy in accounting or investment circles today than the treatment of intangible assets. Economists and investment analysts may debate what is new about the "New Economy", but one thing remains clear, intangible assets are assuming a critical role in the creation of wealth.Non-physical sources of value, intangible assets are generated by innovation, unique organizations and human resource practices. This asset class often interacts with tangible and financial assets to create shareholder value and stimulate economic growth. Yet they remain conspicuously absent from required disclosures. "One side of the story" according to Christopher Macrae. This book was published 2001 by Brookings as part of a pair; the other being Unseen WealthLev's book comprised his view, whereas Unseen Wealth included about 20 views including Lev'sLev is primarily concerned with helping the accounting industry fill its black hole; intangibles being the difference between market value and the tangibles that the 100 years rules of tangible accounting prescribe for. Formerly this blackhole was also known as goodwill.The trouble is as the service and globally/locally networked economies compounded over the last quarter century, goodwill (or transparent trustflows of an organisat