Searched for
INTANGIBLE-ASSET
Forget fake invoices. The real risk is the assumptions made in the balance sheet to hide lossesMost accounting risks make noise. The biggest one on the Indian balance sheet doesn't. It hides inside growth assumptions, discount rates, ...
Profit on paper, loss in reality: How a routine accounting tool is used to deceive and take investors for a rideAmortisation is a number most investors skip, but it can shape reported profit. On the surface, it looks routine: A company spreads the cos...
India needs to be ready for tough times: Uday KotakAs tensions in the Middle East escalate, India grapples with an uncertain future. Uday Kotak has raised alarms about sharp increases in ene...
When the acquisition looks great but the footnote doesn't: How Indian managements turn deals into balance-sheet fictionAcquisitions are among corporate finance’s most celebrated events. But the harder story usually emerges later, when the accounting begins t...
Personal guarantors to bankrupt firms will need to declare crypto holding, art collections in IBC proceedingsNew draft rules will require personal guarantors of stressed companies to declare all personal assets. This includes crypto, jewellery, and...
ET Prime Special: How companies manipulate their balance sheet and take investors – and even banks – for a rideBrands, software, development costs, and licences exist only as numbers on a page, and their valuation rests entirely on management’s assum...
- Intangible assets
The Bhagavad Gita's divine qualities, like fearlessness and purity, represent early intangible assets. While financial net worth focuses on...
Companies may have to pay more taxes on intangible assetsThe change could affect corporations like Tata group, Mahindra Group, ICICI Bank, and HSBC Bank, among others, who have multiple subsidiari...
Companies eligible to claim depreciation on revalued intangible assets after restructuring: Karnataka High CourtThe high court said that company was eligible to claim depreciation on revalued intangible assets acquired from erstwhile partnership firm....
Walmart paid the most for Flipkart's goodwill, intangible assetsWalmart said $5 billion in Flipkart’s assets were intangibles while $13.6 billion was goodwill.
Intangible assets are cornerstone of M&A deal success: StudyThe acquisition process in today's business environment, is less about companies and their physical resources and more about the intangible...
- Companies undervalue people's worth: David Derain, Hay Group
People matter at all levels. Right from the CEO and where he is, how much goodwill does he want to put to change the organisation.
- Intangible assets too liable to depreciation: HC
The Delhi High Court has recently upheld a tax tribunal's view that depreciation can be charged even on an intangible asset like goodwill, ...
- Membership in a bourse is intangible asset: SC
The Supreme Court has held that the stock exchange membership cards are "intangible assets" and a broker can claim deductions while filing ...
- Brand valuation a key tool for business
Over the years, there has been a dramatic shift in the source of value creation from tangible to intangible assets that don't show up on th...
- India Inc ranked third globally in intangible assets
India has an estimated intangible assets component of 74%, which is just behind US (75%) and Switzerland (74%), according to GIT 2007. Tech...
- Brand & Intangible Assets: The invisible core of your business
The copious flow of capital, deregulation along with new technology and communication platforms has demolished ‘barriers of entry’ which cr...