Intangible Assets

An intangible asset is an asset that lacks physical substance. Examples are patents, copyright, franchises, goodwill, trademarks, and trade names, as well as software. This is in contrast to physical assets (machinery, buildings, etc.) and financial assets (government securities, etc.). An intangible asset is usually very difficult to evaluate. They suffer from typical market failures of non-rivalry and non-excludability.

Wikipedia

Publications

Macquarie Bank Limited · 2 May 2024 English

Events subsequent to balance date At the date of this report the Directors are not aware of any matter or circumstance, other than transactions disclosed in the financial statements, that …

services (36) (51) (27) (40) Amortisation of intangible assets (5) (11) (5) (11) Other (221) (385) (80) (162) period. 2 Non-current assets consists of intangible assets, interests in associates and joint ventures Property, plant and equipment (9) (6) (17) (6) Intangible assets 42 18 28 11 Financial investments and interests 84 Indirect tax receivables 117 201 10 126 Intangible assets 95 97 8 13 Other 129 88 16 7 Total other non-financial 4 Property, plant and equipment 72 69 1 1 Intangible assets 193 151 132 104 Financial investments and


Macquarie Bank Limited · 2 May 2024 English

between the Board Committee and management, the operation of The Board undertakes a formal annual performance evaluation the Board Committee, including the conduct of Board Committee to review its performance …

equipment and right-of-use assets 193 16. Intangible assets 196 17. Investment in subsidiaries 197 18 and right-of-use assets 15 8,134 6,639 – – Intangible assets 16 4,254 3,827 – – Investments in subsidiaries right-of-use assets, investment property and intangible assets: Payments for acquisitions (1,957) (824) – impairment of goodwill and other identifiable intangible assets and, where applicable, the reversal (i) Compliance expenses (168) (171) – – Amortisation of intangible assets (164) (181) – – Indirect and other taxes (186)


DIR: Daiwa Institute of Research Group · 26 April 2024 Japanese

求められるIT人材の育成、中小企業への支援、行政のデジタル化

A., F. Landini, and A. Lasagni (2014), “Intangible assets and firm heterogeneity: Evidence from Italy”


ORF: Observer Research Foundation · 26 April 2024 English

Editors’ Note India assumed the presidency of the G20 at a moment of crisis in world affairs. Global growth had slowed. Post-COVID-19 economic recovery was uncertain, uneven, and unequal. In …

substantial trading operations (24). Further, intangible assets such Mobilising Tax Revenue for Sustainable


EU: European Union · 23 April 2024 English

help operators and companies valorise their intangible assets. In order to avoid creating unfair conditions


EU: European Union · 23 April 2024 English

The report explains the shift from the traditional approaches of intellectual property protection in research and innovation to the new broader concept of intellectual assets management. It tries to answer …

competence centre advocating for better use of intangible assets. Moreover, the Austrian National Contact behaviour in the utilisation of tangible and intangible assets with the overall aim to tackle the current


World Bank Group · 22 April 2024 English

52 1,585.82 (g) Intangible Assets under development - 485.57 (h) Intangible Assets 478.07 1.44 (i) Equipment (1,628.97) (462.66) 2 Purchase of Intangible assets / Intangible asset under development (451


UNFPA: United Nations Population Fund · 21 April 2024 English

UNFPA programme and institutional budget expenses in 2023, at a glance (continued) By outputs of the integrated results and resources framework Country programmes, global and regional programmes Institutional Total and …

325.8 Property, plant and equipment 35.7 Intangible assets 7.0 Total 1,279.9 Total assets 2,930.3 Liabilities


Governance Institute of Australia · 19 April 2024 English

The terms of the policy prohibit the disclosure of the amount of the premiums paid by the Company. [...] Lease assets are initially recognised at cost, comprising the amount of …

Property, plant and equipment 11 11,400 30,483 Intangible assets 12 348,851 231,395 Right-of-use assets 13 and equipment (14,713) (5,406) Payments for intangible assets (234,553) (100,000) Net cash (used in)/provided non-current assets Plant and equipment 5,462 24,602 Intangible assets 92,065 70,459 Depreciation and amortisation Report 2023 Financial report 2023 2022 $ $ 12. Intangible assets Ethics Index Balance at the beginning of the - Balance at end of year 228,018 - Total intangible assets 348,851 231,395 Movement in the carrying amounts


Governance Institute of Australia · 19 April 2024 English

Governance Institute of Australia Governance Institute of Australia Ltd and of the Australian Division Ltd and of the Australian Division Governance Institute launched a Governance Academy From the start of …

members (777,223) 9,707,615 Payments for intangible assets (234,553) (100,000) Accumulated surplus at Property, plant and equipment 11 11,400 30,483 Intangible assets 12 348,851 231,395 Right-of-use assets 13 equivalents 5,255,477 18,906,830 5,462 24,602 Intangible assets 92,065 70,459 Depreciation and amortisation Earnings. 2023 2022 $ $ Derecognition 12. Intangible assets Financial assets are derecognised where the at 31 December 2023 11,400 - 11,400 Total intangible assets 348,851 231,395 Movement in the carrying amounts


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