ENTREPRISE VALUE
- 1. What is Enterprise Value? Enterprise Value
- 4. A brand is not a product? a brand is not a product
- 5. A brand is not a logo? a brand is not a logo
- 6. A brand is not an identity? Visual identity a brand is not an identity
- 7. Finally, a brand? finally a brand?
- 8. A heavy tangible value an intangible capital with tangible value
- 9. BUT
- 10. Is Human Capital an Asset? 息 OTIUM-CSR
- 11. NO
- 12. based on accounting, it is not an asset...
- 13. Is a photocopier an asset?
- 14. YES
- 15. 意鞄艶姻艶韓看姻艶
- 16. a photocopier worth more than Human Capital!
- 17. WHY?
- 19. Intangible Assets (IFRS) An asset is IDENTIFIABLE if either: 1. (a) is separable, it is capable of being separated or divided from the entity and sold, transferred, licensed, rented or exchanged, either individually or together with a related contract, identifiable asset or liability, regardless of whether the entity intends to do so; or 2. (b) arises from contractual or other legal rights, regardless of whether those rights are transferable or separable from the entity or from other rights and obligations. 3. (c) expected to generate future economic benefits. An intangible asset shall be RECOGNIZED if, and only if: 4. (d) it is probable that the expected future economic benefits that are attributable to the item will flow to the entity. and 5. (e) the cost of the item can be measured reliably.
- 20. What is Human Capital?
- 21. is it an invisible value with no substance?
- 22. Human Capital is a Cost? or an Asset?
- 23. 禽艶壊沿庄岳艶
- 24. Human Capital is a Strategic Asset
- 25. The most important Asset, but On one hand, CEOs often say that : people are their companys most important asset
- 26. Who is the king? On the other hand, CEO are say also that : Cash is King
- 28. Management? Management is, above all, a practice where art, science, and craft meet
- 29. Back to the Basics
- 30. Connect Narrative to Key Value Drivers
- 31. Connect Intangibles Evaluation to the Cost of Capital