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Examples

  • Acquired intangible assets - business combinations Intangible assets that are acquired as a result of a business combination and that can be separately measured at fair value on a reliable basis are separately recognised on acquisition at their fair value.

    FinanzNachrichten.de: Aktuelle Nachrichten 2009

  • Contractual commitments for the acquisition of intangible assets • Intangible assets acquired by way of government grant and initially recognized at fair value, including their fair values, their carrying amounts, and whether subsequently carried under the cost or revaluation model • The amount of research and development expenditure expensed during the period 14.2 If intangible assets are stated at revalued amounts, then these points are to be disclosed: • For each class of asset • The effective date of revaluation • The carrying amount • The carrying amount that would have been recognized had the cost model been used • The revaluation surplus that relates to intangible assets at the beginning and end of the pe - riod, indicating changes during the period and any restrictions on distributions to sharehold - ers • The methods and significant assumptions used in estimating fair values 14.3 In addition to the preceding disclosures, entities are encouraged to disclose the description of any fully amortized intangible assets that are still in use and of any significant intangible assets controlled by the entity but are not recognized as assets as they failed to meet the recognition crite - ria.

    Recently Uploaded Slideshows sivatv 2009

  • Intangible assets -- patents, intellectual property, brands, and research & development -- are all created by people, and they are the core contributors to profits and shareholder value.

    R. Paul Herman: Let's Value People as an Asset, and Bring Financial Statements into the 21st Century R. Paul Herman 2011

  • Such is the status of "castelling" that it recently received an official listing from Unesco, being recognised as an "Element of Intangible Cultural Heritage of Humanity".

    How to build a human tower, Barcelona 2012

  • A legion of master potters who have the designation "Preservers of Important Intangible Cultural Properties" - better known as Living National Treasures - are symbolic of the degree to which the people and government of Japan value the citizens who interpret and share their cultural values.

    Sarah Archer: Handmade for Japan: Aid Through Art Sarah Archer 2011

  • Bunraku puppet performance has a 300-hundred-year history and is registered as a UNESCO World Intangible Heritage.

    Asia in Pictures 2011

  • Its link to longevity and lowered incidence of chronic disease has been studied worldwide, and in 2010 it was added to UNESCO's Representative List of the Intangible Cultural Heritage of Humanity.

    Family Kitchen: Mediterranean diet gets an illustrated food pyramid 2011

  • Additionally, in September 2009 Abu Dhabi hosted a meeting of UNESCO's Intergovernmental Committee for the Safeguarding of the Intangible Cultural Heritage "to discuss world cultural traditions that face an immediate risk of being wiped out."

    Sultan Sooud Al-Qassemi: How Urbanisation Is Changing Emirati Identity Sultan Sooud Al-Qassemi 2011

  • Its link to longevity and lowered incidence of chronic disease has been studied worldwide, and in 2010 it was added to UNESCO's Representative List of the Intangible Cultural Heritage of Humanity.

    Family Kitchen: Mediterranean diet gets an illustrated food pyramid 2011

  • A recent boom in patent sales is lifting patent values in general, says Nir Kossovsky , executive secretary at the Intangible Asset Finance Society, a Pittsburgh research group.

    For Bargain Stocks, Check the Patent Office Jack Hough 2011

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