PDF-A new OECD projectNew sources of growth: intangible assetsIn many OECD

What are intangible assets Intangible assets are assets that do not have a physical or financial embodiment Termed 145intellectual assets146 in previous OECDwork intangible assets have also. Taking seriously the . 2003 . Convention for the . Safeguarding of the . Intangible . Cultural . Heritage. Frank Proschan. Smithsonian Institution. 27 January 2015. The 2003 Convention changes the rules of the game for living heritage:. New Supreme Court Guidance on Inverse Condemnation. Introduction. Inverse condemnation generally and overview of presentation.. The Oregon Supreme Court’s recent decisions in . Dunn . v. City of Milwaukie. Harmon. University of California, Santa Barbara. Westmont College. INTERMEDIATE ACCOUNTING: IFRS EDITION, 2/E. Chapter 12. PREVIEW OF CHAPTER. Intermediate Accounting. IFRS 2nd . Edition. Kieso, Weygandt, and Warfield. Chapter 12 . Intangibles. © 2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.. Where’s the Value?. 2 DIRECTORATE FOR EMPLOYMENT, LABOUR AND SOCIAL AFFAIRS www.oecd.org/els OECD HEALTH WORKING PAPERS http://www.oecd.org/health/workingpapers OECD Working Papers should not be reported as representing Angel Barajas. Elena Shakina. Research question. Do companies have certain intangible-intensive profile?. If they do, how this profile influence the outperforming . and investment attentiveness?. Hypothesis. Intangible assets. Damania & Varaiya. 1. Intangible Assets Definition. An intangible asset is . An identifiable. Non monetary asset. Without physical substance. Damania & Varaiya. 2. Identifiability. (1)Meaning. : . Intangilbe. assets means . assets. , . without physical substance. , which are under control of entity held for . use,production. of goods, rendering of services and having future economic benefits.. By Landon and Luke . Tangible and Intangible Factors. Tangible-. Packaging, Brand name, quality, and design. Intangible-. Warranty, online delivery, credit, and installation. Strategy. Design one product for a global marketplace. Assets. IAS 38. 2015. 1. Two Main Characteristics. :. Characteristics. Lack of physical existence.. They are not financial instruments.. Normally classified as long-term asset.. Common types of intangibles:. At the end of this lesson, you should be able to:. Identify the current practice for accounting for intangible assets;. Apply the relevant accounting standard on intangible assets; . and. Appraise the principal issues in accounting for intangible assets.. . VIBHA . (5159). . . MEENAKSHI (5187). MANPREET(5191) . CLASS:- . B.COM 3. RD. YEAR(HONS.). SEMESTER:- . 6. SESSION:- . 2016-2017. INTRODUCTION. 2015. Intangibles. 1. Two Main Characteristics. :. Characteristics. Lack of physical existence.. They are not financial instruments.. Normally classified as long-term asset.. Common types of intangibles:. Guide to the . PISA Data Analysis Manual. PISA is reporting the OECD Total and the OECD average. OECD Average, OECD Total. The OECD total takes the OECD countries as a single entity, to which each country contributes in proportion to the number of 15-year-olds enrolled in its schools. It illustrates how a country compares with the OECD area as a whole..