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intangible asset

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alternative accounting rules

Overview page. Subjects: Accounting.

Alternative rules for valuing certain assets under the Companies Act. These rules modify the historical-cost convention. According to the modified rules intangible assets may be valued at...

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asset

Overview page. Subjects: Economics.

1 Any item owned or right possessed by a firm or individual which has an economic, commercial, or exchangeable value.

2 The entries recorded on the...

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balance sheet

Overview page. Subjects: Economics.

A statement of the money values of the assets and liabilities of a firm or any other organization at some moment, particularly the end of a financial year. Assets can include money,...

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balance-sheet asset value

Overview page. Subjects: Accounting.

The value of an asset as represented on the balance sheet. For tangible fixed assets this is the cost less accumulated depreciation (although freehold land is generally not subject to...

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book value

Overview page. Subjects: Economics — Accounting.

The value which is put on assets in a firm's accounts. This may be the original purchase price, or a revised figure based on a periodic revaluation. It is contrasted with trying to value...

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brand

Overview page. Subjects: Marketing.

A tradename used to identify a specific product, manufacturer, or distributor. The sale of most branded products began in the UK at the turn of the century; some, such as Bovril (Trademark)...

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brand value

Overview page. Subjects: Marketing.

The value of a brand name to a company as a reflection of the market penetration the brand has achieved and the brand loyalty it has acquired. The brand values of a company's range of...

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fixed asset

Overview page. Subjects: Financial Institutions and Services.

An asset of a business intended for continuing use, rather than a short-term current asset (such as stock). Fixed assets must be classified in a company's balance sheet as intangible,...

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goodwill

Overview page. Subjects: Business and Management.

The intangible value of a business over and above its net book value, based upon its reputation and customer loyalty. Brand value represents an element of goodwill.

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impairment review

Overview page. Subjects: Accounting.

A review, which under Financial Reporting Standard 11, should be conducted by entities if events or changes in circumstances indicate that the carrying amount of a fixed asset or goodwill...

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