منابع مشابه
Intangible Assets
Intangible assets are a very economically significant asset class yet are largely excluded by accounting conventions from corporate balance sheets. Ownership (or control) of intangible assets can allow firms to differentiate their offerings to customers and establish some degree of competitive advantage. However, intangibles do not, apart from a few cases of licensing, generate value on their o...
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The evolution of different technologies, the high availability of robust networks and the ever increasing need for fast, reliable and low cost services and information have contributed in the wide acceptance and use of digital information and services, which are now days termed as Intangible Goods. Commercial companies and public administration are introducing every day new services and informa...
متن کاملIntangible Asset Valuation Approaches
There are numerous reasons to apply the cost approach to the valuation of an intangible asset. Before applying this valuation approach, the valuation analyst should be familiar with the generally accepted cost approach methods and procedures. In addition, the valuation analyst should have sufficient data to measure (1) the intangible asset cost components and (2) the intangible asset obsolescen...
متن کاملPartial coherence and other optical delicacies of lepidopteran superposition eyes.
Superposition eyes are generally thought to function ideally when the eye is spherical and with rhabdom tips in the focal plane of the imaging optics of facet lenses and crystalline cones. Anatomical data as well as direct optical measurements demonstrate that the superposition eyes of moths and skippers often deviate severely from the expected ideal case. Part of the deviation has been attribu...
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Recent years have seen a growth in the literature on a variety of aspects of intangible investment, the complement of the more familiar investment in tangible assets such as buildings, plant, and equipment. For economic and business analysts this change in emphasis necessitates the selection of a meaningful metric for intangible investment and the firm’s total capital stock of tangible and inta...
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ژورنال
عنوان ژورنال: Articles
سال: 2016
ISSN: 1708-0401,1481-5974
DOI: 10.7202/1037599ar