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Baruch Lev
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Intangibles: Management, Measurement, and Reporting Paperback – 1 June 2001

by Baruch Lev (Author)
4.4 4.4 out of 5 stars 9 ratings
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This book is the first comprehensive, scientifically based study of the nature and impact of intangibles. Weaving case studies and real-world examples with contemporary business theory, Baruch Lev - establishes an economic framework to analyze managerial and investment issues concerning intangibles; - surveys the impact of intangibles on corporate performance and market values, including management difficulties, risk, questions of property rights, marketability, and cost structure; - analyzes information deficiencies associated with intangibles, including the major economic principles governing intangible investments, limits of management information systems, and recommendations for improved accounting disclosure; - sets forth a comprehensive information system —aimed at satisfying the needs of both internal and external decision makers —to reflect the impact and value of intangibles within the context of enterprise performance.
Previous page
  1. Print length
    227 pages
  2. Language
    English
  3. Publisher
    Brookings Institution Press
  4. Publication date
    1 June 2001
  5. Dimensions
    15.24 x 1.45 x 22.86 cm
  6. ISBN-10
    0815700938
  7. ISBN-13
    978-0815700937
  8. See all details
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Product description

Review

"Baruch Lev's books is a worthwhile read for anyone interested in the management of intangible assets ('intangibles'), such as patents, know-how, and relationships.... Intangibles is a rewarding read for patent practitioners with an interest in patent policy, advocacy for increased patent resources, patent valuation, and patent management in relation to the innovation value chain." --Devin S. Morgan, "Patent Strategy & Management", 10/1/2003

About the Author

Baruch Lev is professor of accounting and finance at New York University and the director of the Vincent C. Ross Project for Research on Intangibles. He is the award-winning author of several books and numerous research studies published in the leading accounting, finance, and economic journals.

Product details

  • Publisher ‏ : ‎ Brookings Institution Press (1 June 2001)
  • Language ‏ : ‎ English
  • Paperback ‏ : ‎ 227 pages
  • ISBN-10 ‏ : ‎ 0815700938
  • ISBN-13 ‏ : ‎ 978-0815700937
  • Dimensions ‏ : ‎ 15.24 x 1.45 x 22.86 cm
  • Customer Reviews:
    4.4 4.4 out of 5 stars 9 ratings

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Baruch Lev

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P. Jetter
3.0 out of 5 stars Zuviel Problembeschreibung, zu wenig Lösungsansätze. Erfüllt meine Erwartungen nicht.
Reviewed in Germany on 8 September 2013
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Gerade im Bereich HR werden kaum Lösungsansätze aufgezeigt. Für andere Bereiche werden Erfahrungen mit verschieden Ansätzen diskutiert und zum Teil quantitativ bewertet.
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Craig L. Howe
5.0 out of 5 stars Thoughtful Treatment of a Tremendous Problem
Reviewed in the United States on 11 July 2001
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There is no larger controversy in accounting or investment circles today than the treatment of intangible assets. Economists and investment analysts may debate what is new about the "New Economy", but one thing remains clear, intangible assets are assuming a critical role in the creation of wealth.
Non-physical sources of value, intangible assets are generated by innovation, unique organizations and human resource practices. This asset class often interacts with tangible and financial assets to create shareholder value and stimulate economic growth. Yet they remain conspicuously absent from required disclosures.
Baruch Lev argues in this book that his lack of public information results in improved management of corporate assets contributes to a higher cost of capital and affords abnormally large gains to insiders at the expense of outside investors. To level the playing field, Lev proposes companies periodically release, in addition to the required income, balance sheet and cash flow statements, quantitative and standardized information most relevant to the company value chain or business model.
Specifically, he would require three classes of timely disclosure on what he calls the innovative and successful company's lifeline: Discovery and Learning, Implementation and Commercialization. Under Discovery and Learning, he would require disclosure of internal renewal, acquired capabilities and networks. For Implementation, required disclosures would include intellectual property, technological feasibility and Internet metrics. For Commercialization, required disclosures would include data on customers, performance and growth prospects.
These disclosures will transform the accounting profession from one that is essentially backward looking - how much was sold at what cost - to a forward looking - the creation of value enhancing assets. This recognizes that in the current knowledge-based economy, value creation or destruction precedes transactions, often by years.
Lev's proposed disclosures would compliment current disclosures, providing a reality check on the system of value creation or destruction as products, services and processes move along the value chain.
8 people found this helpful
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Ana Jahani
5.0 out of 5 stars Insightful and Valuable - a Must Read!
Reviewed in the United States on 1 March 2017
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This book was written in 2001. This review is written in 2017. The fact that this book still maintains incredible lessons for how technology is creating value - both in financial markets and society - is proof of its value to the reader. Intangibles and the valuation of intangibles is only increasing in importance as technology becomes more ubiquitous.

I highly recommend this book to anyone that is responsible for assigning value to a company's profile beyond the typical financial statements.

This book very compelling theoretical concepts of how to understand intangible assets. It provides frameworks and how they can be used in organizations across different industries. The book also provides very compelling evidence for how accounting standards fall short of understanding these intangible assets.

As you read book its very important to understand the immense impact accounting statements have on the valuation or perceived value of a company. But - if these accounting statements are completely missing parts of the story - then where does that leave the business owners, investors, and even government entities. The problem is that this lack of information makes it harder for investors to find the best products, business owners to be recognized for their most valuable assets, and governments to invest in what is truly valuable for society. Therefore the valuation and understanding of intangibles is relevant to the entire global economy. And the better understanding we have of it the better decisions we can make.
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TOMMY
4.0 out of 5 stars 経営学・会計学を専攻の方に！
Reviewed in Japan on 22 October 2004
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会計上，貸借対照表に計上されていないブランド等無形資産は企業経営において重要なものとなっている。企業経営において，有形資産は利益を生み出す資産として限界がある一方，インタンジブルズ（無形資産）は無限の可能性を持っている。これらの点について，経営・会計の面から書かれた専門書である。訳本（広瀬・桜井監訳『ブランドの経営と会計』）を参考に読まれると良い。
2 people found this helpful
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M. U.
5.0 out of 5 stars Still relevant
Reviewed in the United States on 7 July 2021
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Even more relevant today
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