Case Report - The Heraeus Group Company key assets analysis The most important overriding issue currently facing the Heraeus company is the question of succession and a lack of a formal corporate governance framework to address future ownership and management issues. The Heraeus company is one of Germany’s oldest and most successful family-owned companies. Dr. Jurgen Heraeus is the head of the family and has the most control and involvement in the company. He has just turned 70 and is contemplating
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This article centralizes around the use of risk averse approaches to appraise the intangible assets of a medical practice in comparison with the regulatory environment when considering the alignment of exempt hospitals and physicians. Different forms of alignment and integration have arisen rapidly within the healthcare industry, especially involving acquisition of physician practices and subsequent employment of physicians by hospitals. This is motivated by the concern over rising healthcare
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FIAS We have chosen Facebook, Inc. as the company for our analysis of intangible assets. As per the intangible asset definition, we have divided the assets into 2 forms: 1. Non Amortizable asset i.e. Goodwill 2. Amortizable assets which include patents, acquired technology, trademarks & other intangible assets. As for goodwill, the impairment loss is NIL for both the accounting periods. We have shown the values in the tabular form and have done a comparison between the years at
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significantly on R&D, so it has come to be seen as the partner of choice for licensing deals with other pharmaceutical and biotechnology firms. Because of its undiversified products and high invest on R&D, this firm should have less fixed assets and higher intangibles. On the other hand, the second company has diversified health-products including pharmaceuticals, consumer health and beauty products, and medical devices, so it should have higher receivables, accounts payable, and cost of goods sold.
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Chapter 12 Intangible Assets Lack physical substance (patents, copyrights, franchises, licenses, trademarks, trade names, goodwill) They are NOT financial instruments (A/R, notes and bonds receivable,….ect.) Valuation: Record at cost (everything necessary to make asset ready for intended use). For internally-generated intangibles, only direct costs are capitalized (e.g., legal costs for patent). If insignificant cost, then usually expensed. Amortization:*
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Background We’ve come a long way since making the first ever mobile call in the UK on 1 January 1985. Today, more than 400 million customers around the world choose us to look after their communications needs. In 30 years, a small mobile operator in Newbury has grown into a global business and one of the most valuable brands in the world. We now operate in around 30 countries and partner with networks in over 50 more. In an increasingly connected world, it’s no longer just about being able to talk
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Notes on Intangible Fixed Assets Valuing and Amortizing Intangibles The characteristics of intangible assets are: (1) they lack physical existence, and (2) they are not a financial instrument. The most common types of intangibles reported are patents, copyrights, franchises, licenses, trademarks, trade names, and goodwill. Cost is the appropriate basis for recording purchased intangible assets. Like tangible assets, cost includes acquisition price and all other expenditures necessary in making
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Walt-Mart’s website settings mirroring the actual stores’ design for effortless navigation and a pleasing aesthetic. Customers can buy the same quality products with additional savings on time and money. This strategy used by Walt-Mart.com builds an intangible value that makes the buyer feel in control, positions Walt-Mart.com as a new channel of distribution and helps passing the power to the buyer and not the seller. This psychological approach makes the buyer feel at ease, in control and more willing
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better customize the new program. The technical feasibility would not be difficult to acquire since there is already an IT department to provide technical expertise as needed. The economic feasibility for this project will benefit tangible and intangible assets and will outweigh the estimated costs. References Pheonix, U. o. (2014, July 30). Riordan Mfg. Retrieved from http://www.ecampus.phoenix.edu Valacich, J. (2012). Essentials
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the highest the price that should be listed for the asset. The price ceiling can be calculated price and subtract the competition cost and disposal cost. By using this formula, a more realistic valuation of the inventory can be recorded. The pricing floor can be calculate taking the sales price and subtracting the profit. Capitalizing Interest on Construction Approaches for Capitalizing Interest When a company decides to construct an asset, it is often necessary to procure outside debt financing
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