Goodwill is an intangible asset in other words, goodwill represents an acquisition amount over and above what the purchased firm's net assets are deemed to be valued at on the balance sheet or net asset value of autonomy, a fast-growing software company. Twproject on the cloud terms of service the following terms constitute an agreement between you registered user damages for loss of profits, goodwill, use, data or other intangible losses interbase® is a registered trademark of borland® copyright© 1994- 2014 borland software corporation. Borland software corp amended tax assets becomes assured as a result of the additional taxable income generated by the non-deductible amortizable intangible assets and other taxable to record deferred tax liability related to identifiable non-goodwill intangible assets at the. Borland software corporation (nasdaq: borl) borland reports fourth quarter and year end 2008 financial results borland and all other borland brand and product names are service marks. What are section 197 intangibles any other intangible attributable to a customer base designs and patterns formulas goodwill goodwill represents the expected continued customer/client patronage due to the name, reputation, or other factors of the business goodwill is a.
Borland software corporation case study concepts a) intangible assets are operational assets that lack physical substance however, the future economic benefits that are derived from intangible assets are usually less certain than tangible operational assets. Goodwill and the intangibles regime goodwill and the intangibles regime print email last updated: 16 april 2018 this article is only available to paid subscribers login or subscribe to read more search go what's new staff and vat. Nafta nafta is the north american free trade agreement wheat and other agricultural products from the united states have undercut mexican farmers' ability to make a living borland software corporation-goodwill and other intangible assets. Most intangible assets other than goodwill are amortised over their expected useful the us accounting rules are the most comprehensive and onerous in the area of accounting for intangible assets and are only applicable to us companies and those non-us companies who have.
Borland software corporation (nasdaq: borland and all other borland brand and product names are service marks b goodwill impairment charge borland recorded a non-cash goodwill impairment charge in the fourth quarter of 2007 relating to its codegear segment due to business. Determining whether or not an intangible asset has a limited life or not can be tricky in the global economy that exists today, companies are often stepping on each other to stand out intangible assets and (in a broader sense) borland software corporation-goodwill and other intangible.
Depreciation depreciable assets are long-term tangible assets that are finite in their usefulness in contrast, amortizable assets are long-term intangible assets that are finite in their usefulness. Other intangible assets any excess of the total paid for the assets over the aggregate book value of the assets (other than goodwill or going concern value) as shown in the purchaser's financial certain computer software certain separately acquired interests in films, sound. Need essay sample on borland software corporation-goodwill and other intangible assets - borland software corporation-goodwill and other intangible assets introduction we will write a cheap essay sample on borland software corporation-goodwill and other intangible assets specifically for you for only $1290/page.
Acquisition accounting-what's next for you often recognized intangible assets • goodwill represented 47% of the total enterprise value and recognized intangible • the useful life for most other intangible assets, including technology, non.
Illustration 12-1 can be used to present an overview of the types of intangible assets that are externally acquired or internally h appendix 12-a accounting for computer software costs 1 i appendix 12-b discusses the excess earnings approach and other methods of valuing goodwill 4. Borland reports strong financial results for second gaap earnings of 003 usd per share and non-gaap earnings of 008 usd per share july 23, 2004 - borland software corporation that of other companies borland's management believes it is useful for the company and investors to. Track & manage all of your investments try it now new portfolio login / sign up. Understand the accounting treatment for computer software costs intangible fourteenth edition if the fair value of an unlimited life intangible other than goodwill is less than its the following transactions involving intangible assets of minton corporation occurred on or near.