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How to put a price on your reputation

Article Abstract:

Intangibles are listed in corporate accounts under fixed assets and include purchased goodwill and brand rights. The value of brands is affected by a number of factors such as sums invested in advertising the brands, and sales levels. Development costs may also be classed as intangibles, though research costs are not. This is because there is too much risk involved in research to categorize it as an asset, while development involves spending on goods and services which are more likely to be successful.

Publisher: FT Business
Publication Name: Investors Chronicle
Subject: Business
ISSN: 0261-3115
Year: 1997
Economic aspects, Brand name products, Brand names, Intangible property, Intangible assets, Financial statements

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Company reports: why earnings spell profits

Article Abstract:

Company reports may refer to earnings rather than profits and the two terms may seem the same for a novice investors, but there is a difference. The profit of a company does not take into account the number of stocks that company has, while earnings per share does take this into account. Investors thus have to note the number of stocks in an issue when assessing earnings. Tax charges are also important but these are relatively straightforward.

Publisher: FT Business
Publication Name: Investors Chronicle
Subject: Business
ISSN: 0261-3115
Year: 1997
Profit, Profits, Corporation reports, Company reports

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Subjects list: Analysis
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