Accounting for Intellectual Assets and Liabilities
نویسندگان
چکیده
منابع مشابه
Fair Value Accounting for Liabilities and Own Credit Risk
Changes in credit risk may arise when either the value or the risk of corporate assets changes. Changes in the equity value associated with the changes in the asset value and changes in asset risk can be characterized into potentially countervailing direct and indirect effects. The indirect effect of risk on equity value is a function of factors that affect the debt value of including leverage,...
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2 Pension assets exist to defease the benefit promises made by plan sponsors to participants and beneficiaries—in other words, the pension liability. It follows that pension investment policies should be set in a way that explicitly integrates the exposures of the pension liability. The traditional approach to pension investing has excluded the risks of the liability, which has resulted in port...
متن کاملfair value accounting for liabilities and own credit risk
changes in credit risk may arise when either the value or the risk of corporate assets changes. changes in the equity value associated with the changes in the asset value and changes in asset risk can be characterized into potentially countervailing direct and indirect effects. the indirect effect of risk on equity value is a function of factors that affect the debt value of including leverage,...
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Information and technical applications on the Internet have come to represent great economic values. At the same time it is a well-known fact that the Web and similar digital networks challenge the conventional ways of understanding and managing intellectual property rights. This gives rise to a need for legal advice, but precise answers are rarely found in the law itself. In this context, awar...
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ژورنال
عنوان ژورنال: Journal of Human Resource Costing & Accounting
سال: 2003
ISSN: 1401-338X
DOI: 10.1108/eb029080