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Intangible Assets
An intangible asset is an asset that lacks physical substance (unlike physical assets such as machinery and buildings) and usually is very hard to evaluate. It includes patents, copyrights, franchises, goodwill, trademarks, trade names, the general interpretation also includes software and other intangible computer based assets. Contrary to other assets, they generally—though not necessarily—suffer from typical market failures of non-rivalry and non-excludability.[1]Contents1 Definition 2 Research and development 3 Financial accounting3.1 General standards 3.2 Expense allocation4 Taxation 5 See also 6 References 7 External linksDefinition[edit] Intangible assets have been argued to be one possible contributor to the disparity between company value as per their accounting records, and company value as per their market capitalization.[2] Considering this argument, it is important to understand what an intangible asset truly is in the eyes of an accountant
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National Diet Library
The National Diet
National Diet
Library (NDL) (国立国会図書館, Kokuritsu Kokkai Toshokan) is the national library of Japan
Japan
and among the largest libraries in the world. It was established in 1948 for the purpose of assisting members of the National Diet
National Diet
of Japan
Japan
(国会, Kokkai) in researching matters of public policy
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International Accounting Standards Board
The International Accounting Standards
International Accounting Standards
Board (IASB) is the independent, accounting standard-setting body of the IFRS Foundation.[1] The IASB was founded on April 1, 2001, as the successor to the International Accounting Standards Committee (IASC). It is responsible for developing International Financial Reporting Standards
International Financial Reporting Standards
(IFRS), previously known as International Accounting Standards
International Accounting Standards
(IAS) and promoting the use and application of these standards.Contents1 Foundation 2 Members2.1 Chairmen3 Due process 4 Funding 5 See also 6 References 7 External linksFoundation[edit] On December 31, 1920, The International Accounting
Accounting
Standards Foundation (IASF) was incorporated as a tax-exempt organization in the U.S. state
U.S

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Digital Object Identifier
In computing, a Digital Object Identifier or DOI is a persistent identifier or handle used to uniquely identify objects, standardized by the International Organization for Standardization
International Organization for Standardization
(ISO).[1] An implementation of the Handle System,[2][3] DOIs are in wide use mainly to identify academic, professional, and government information, such as journal articles, research reports and data sets, and official publications though they also have been used to identify other types of information resources, such as commercial videos. A DOI aims to be "resolvable", usually to some form of access to the information object to which the DOI refers. This is achieved by binding the DOI to metadata about the object, such as a URL, indicating where the object can be found. Thus, by being actionable and interoperable, a DOI differs from identifiers such as ISBNs and ISRCs which aim only to uniquely identify their referents
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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.[citation needed] In English law
English law
and some Commonwealth legal systems, items of tangible property are referred to as choses in possession (or a chose in possession in the singular). However, some property, despite being physical in nature, is classified in many legal systems as intangible property rather than tangible property because the rights associated with the physical item are of far greater significance than the physical properties
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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.[1][2] TCE is an uncommonly used measure of a company's financial strength. It indicates how much ownership equity owners of common stock would receive in the event of a company's liquidation. During the financial and economic crisis of 2008–2009, it gained public popularity as a measure of the viability of large commercial banks. TCE, when used in a ratio with tangible common assets, is a measure of a bank's ability to absorb losses (e.g., homeowners defaulting on mortgages) before becoming insolvent
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Valuation (finance)
In finance, valuation is the process of determining the present value (PV) of an asset. Valuations can be done on assets (for example, investments in marketable securities such as stocks, options, business enterprises, or intangible assets such as patents and trademarks) or on liabilities (e.g., bonds issued by a company)
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Special
Special
Special
or specials may refer to:Contents1 Music 2 Film and television 3 Other uses 4 See alsoMusic[edit] Special
Special
(album), a 1992
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Financial Accounting Standards Board
The Financial Accounting
Accounting
Standards Board (FASB) is a private, non-profit organization standard setting body[1] whose primary purpose is to establish and improve generally accepted accounting principles (GAAP) within the United States
United States
in the public's interest. The Securities and Exchange Commission
Securities and Exchange Commission
(SEC) designated the FASB as the organization responsible for setting accounting standards for public companies in the U.S
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Financial Statement
Financial statements
Financial statements
(or financial report) is a formal record of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form easy to understand. They typically include basic financial statements, accompanied by a management discussion and analysis:[1]A balance sheet or statement of financial position, reports on a company's assets, liabilities, and owners equity at a given point in time. An income statement or statement of comprehensive income, statement of revenue & expense, P&L or profit and loss report, reports on a company's income, expenses, and profits over a period of time. A profit and loss statement provides information on the operation of the enterprise
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Australian Accounting Standards Board
The Australian Accounting Standards Board
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. Also, the AASB contributes to the development of global financial reporting standards and facilitates the participation of the Australian community in global standard setting. The AASB’s functions and powers are set out in the Australian Securities and Investments Commission Act 2001.[1] The Australian Securities and Investments Commission’s (ASIC’s) role is to enforce and regulate company and financial services laws to protect Australian consumers, investors and creditors
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Software
Computer software, or simply software, is a part of a computer system that consists of data or computer instructions, in contrast to the physical hardware from which the system is built. In computer science and software engineering, computer software is all information processed by computer systems, programs and data. Computer software includes computer programs, libraries and related non-executable data, such as online documentation or digital media. Computer hardware
Computer hardware
and software require each other and neither can be realistically used on its own. At the lowest level, executable code consists of machine language instructions specific to an individual processor—typically a central processing unit (CPU). A machine language consists of groups of binary values signifying processor instructions that change the state of the computer from its preceding state
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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. A "prerogative" is in effect an exclusive right. The term is restricted for use for official state or sovereign (i.e., constitutional) powers. Exclusive rights are a form of monopoly. Exclusive rights can be established by law or by contractual obligation, but the scope of enforceability will depend upon the extent to which others are bound by the instrument establishing the exclusive right; thus in the case of contractual rights, only persons that are parties to a contract will be affected by the exclusivity. Exclusive rights may be granted in property law, copyright law, patent law, in relation to public utilities, or, in some jurisdictions, in other sui generis legislation
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Income Statement
An income statement or profit and loss account[1] (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)[2] is one of the financial statements of a company and shows the company’s revenues and expenses during a particular period.[1] It indicates how the revenues (money received from the sale of products and services before expenses are taken out, also known as the “top line”) are transformed into the net income (the result after all revenues and expenses have been accounted for, also known as “net profit” or the “bottom line”). The purpose of the income statement is to show managers and investors whether the company made or lost money during the period being reported. One important thing to remember about an income statement is that it represents a period of time like the cash flow statement
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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. These assets allow for the integrity and efficiency of the multiple conversions of individual knowledge into organizational knowledge.[1] The idea of the cognitive assets was the first attempt to address the most relevant organizational assets to be exploited by cognition-driven businesses
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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[1](Structural capital), of which Intellectual property
Intellectual property
(IP) is but one component.[2] It is the sum of everything everybody in a company knows that gives it a co
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