AKTIVA TAK BERWUJUD

Abstract

Today, the w orld is fa c in g a new era. The ch a n g in g breeze keep s flo w in g to apprehend a new schem e o f business. The new era o f business a n d industry which now fo c u s on inform ation a nd technology are m uch m ore intangible to be m easured. They are as w ell know n as intellectual capitals. In addition, the level o f business co m plexity has increased rapidly with the breaching developm ent o f intangible assets. Now, assets are valued based n ot o nly on th eir intrinsic beneficiary but a lso on the effects on the company. G oodw ill has been m uch m ore fa m ilia r in the last decade than before as the m erger & acquisition trends are spreading all o v e r the world. A gro u p o f assets o f a co m pany has been valued m ore (or less) than its intrinsic value b ecause o f m any fa cto rs. This residual value is treated a nd know n a s goodw ill. A s brand develops a n d becom e m uch stronger, it has its ow n value. A s p reviously brand was n ot d efined as tangible assets, we d id even not know that it actually was an asset. As one o f the com ponents o f new intangible assets, brand equity has p u t its e lf a m ark on the fin a n c ia l statem ent o f corporations. This article is intended to give d eeper analysis on the developm ent o f intangible assets, especially on those described above. With a com bination o f theories fro m textbooks a n d standards, this article will give the readers a new understanding o f w hat intangible asset are and therefore broaden o ur horizontal p ersp ective in anticip a tin g the a rriva l o f new in ta n g ib les that m ay com e, as the environm ent is still developing. Kata Kunci: aktiva tak berwujud, m erek dagang, goodw ill, b ra n d equity PENDAHULUAN Latar Belakang Masalah Aktiva tak berwujud merupakan non-m onetary asset yang tidak memiliki wujud fisik yang terdapat dalam neraca perusahaan, yang digunakan untuk memproduksi barang dan jasa. Dalam melakukan analisa terhadap aktiva tak berwujud terdapat berbagai kesulitan, seperti kapan aktiva tak berwujud diakui serta bagaimana penilaian, pengukuran, dan pelaporannya dalam neraca perusahaan.