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'Jazz isn't music because you can't read it or write it,' declared Buenos Aires concert master Luis Schifrin to his son. A master of what his father deemed intangible, Lalo ' as he called himself ' went on to become a great jazz pianist, write more than 100 scores for films, television, and video games, and become most famous for composing the 'burning-fuse' theme tune from the Mission: Impossible television series.
By modern accounting standards, like those of Schifrin p're, most things of value are intangible. International Accounting Standard 38, promulgated in March 2004, requires an enterprise to recognize an intangible asset, whether purchased or self-created (at cost) if, and only if:
It is unlikely that accountants would have recorded the 'burning fuse' theme tune as an asset on a corporate balance sheet. But that shouldn't limit a CEO from managing the asset for maximum value, communicating its value to stakeholders, or protecting that asset's value from risk.
Intangible Asset Finance
This article highlights how copyright law in the United Kingdom differs from U.S. copyright law, and points out differences that may be crucial to entertainment and media businesses familiar with U.S law that are interested in operating in the United Kingdom or under UK law. The article also briefly addresses contrasts in UK and U.S. trademark law.
With each successive large-scale cyber attack, it is slowly becoming clear that ransomware attacks are targeting the critical infrastructure of the most powerful country on the planet. Understanding the strategy, and tactics of our opponents, as well as the strategy and the tactics we implement as a response are vital to victory.
The Article 8 opt-in election adds an additional layer of complexity to the already labyrinthine rules governing perfection of security interests under the UCC. A lender that is unaware of the nuances created by the opt in (may find its security interest vulnerable to being primed by another party that has taken steps to perfect in a superior manner under the circumstances.
In Rockwell v. Despart, the New York Supreme Court, Third Department, recently revisited a recurring question: When may a landowner seek judicial removal of a covenant restricting use of her land?