Intangibles: Management, Measurement, and Reporting

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Intangibles: Management, Measurement, and Reporting
by Baruch Lev
from Brookings Institution Press

Customer Reviews:

• Avg. Customer Rating: 4.5 / 5.0

• An easy to read guide to intangibles
  This was an easy to read guide to intangibles. It started at the beginning with a simple explanation of what intangibles are and as you go through the book, it gradually dug deeper and deeper into the issues that businesses are facing with measuring intangibles in the current economy. By the end of the book, I had learned more than I had expected about intangibles. There were no complicated tables or graphs included--the author gave real world examples to issues with intangibles, which was a great way to... more info

• From an accountants veiw.
  I am writing this review in the perspective of using this book as an instructional tool for intangibles. I found the book extremely easy to read. It was straight forward and included a large amount of relevant information concerning the problems connected to the lack of disclosure of intangibles. The book was not filled with equations or pages of models but simply the authors views on the need for changes in intangible recognition. I did not agree with all the authors' views but can say that I agreed with... more info

• An Important and Constructive Vision
  It isn't easy to make a book about accounting interesting and uplifting, but this book comes fairly close to accomplishing that. It provides a clear understanding of why it matters how well accounting rules treat intangible assets, and gives some good guidelines on how to improve them.
  Some of the proposed improvements are fairly easy to evaluate, such as breaking down R&D into subcategories for basic research, improvements to recently released products, etc., but with some of the book's... more info

• One side of the story
  This book was published 2001 by Brookings as part of a pair; the other being Unseen Wealth
  Lev's book comprised his view, whereas Unseen Wealth included about 20 views including Lev's
  Lev is primarily concerned with helping the accounting industry fill its black hole; intangibles being the difference between market value and the tangibles that the 100 years rules of tangible accounting prescribe for. Formerly this blackhole was also known as goodwill.
  The trouble is as the service and... more info

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