Negative Goodwill

Intellectual Property

A broad term широкое понятие to describe the set of intangibles нематериальные виды собственности, наматериальные активы owned and legally protected by a company from outside use or implementation реализация without consent. Intellectual property can consist of patents, trade secrets производственная тайна, copyrights and trademarks, or simply ideas.

The concept of intellectual property relates to the fact that certain products of human intellect продукты интеллектуальной деятельности человека should be afforded the same protective rights that apply to physical property. Most developed economies have legal measures in place уместная законная мера to protect both forms of property.

Companies are diligent внимательный, настойчивый when it comes to identifying and protecting intellectual property because it holds such high value in today's increasingly knowledge-based economy. Extracting value извлекать выгоду from intellectual property and preventing others from deriving value from it is an important responsibility for any company.

Many forms of IP cannot be listed on the balance sheet as assets, but the value of such property tends to be reflected in the price of the stock акционерный капитал компании.

Property Rights

Laws created by governments in regards to how individuals can control, benefit from and transfer property. Economic theory contends that government enforcement of strong property rights is a determinant решающий фактор regarding the level of economic success seen in the area. Individuals will create new forms of property to generate wealth, only when they are assured that their rights to their property will protect them against unjust and/or unlawful actions by other parties.

For example, if property rights were not established to prevent a government from freely expropriating foreign created business ventures деловое предприятие without proper compensation, then it is unlikely that any foreign company would risk going into that country for risk of losing their entire operation.

Trade Secret

Any practice практика or process of a company that is generally not known outside of the company. Information considered a trade secret gives the company an economic advantage over its competitors, and is often associated with internal research and development. In order to be legally considered с т.з. закона a trade secret in the United States, a company must take a reasonable effort in concealing the information from the public, the secret must intrinsically по совей природе have economic value and the trade secret must contain information.

Trade secrets are the "classified documents" of the business world, just as top secret documents are closely guarded by government agencies госслужбы. Because of the cost in developing certain products and processes is much more expensive than competitive intelligence конкурентная разведка, companies have an incentive стимул to figure out what makes their competitors successful. To protect its trade secrets, a company may require employees privy посвящены в информацию to the information to sign non-compete договор об отказе от конкуренции or non-disclosure неразглашение agreements upon hire.

Goodwill

An account счет that can be found in the assets portion of a company's balance sheet. Goodwill can often arise when one company is purchased by another company. In an acquisition, the amount paid for the company over book value сверх балансовой стоимости usually accounts for the target firm's intangible assets нематериальный основной капитал.

Goodwill is seen as an intangible asset on the balance sheet because it is not a physical asset such as buildings and equipment. Goodwill typically reflects the value of intangible assets such as a strong brand name, good customer relations, good employee relations and any patents or proprietary technology собственная технология.

Negative Goodwill

A gain прибыль occurring when the price paid for an acquisition is less than the fair value of its net assets нетто активы.

Depending on the circumstances, this is listed as a separate line item and usually recognized as income. Negative goodwill can sometimes occur after an unbeneficial невыгодный sale. Because this type of sale almost always happens under unfavorable conditions, the seller generally receives a worse price. When the price received is less than the actual value of its net assets you have negative goodwill.

Дата добавления: 2015-11-14