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...
متن کاملTrading of Intangible Goods
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 کاملMeasuring Intangible Investment
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...
متن کاملDimensions of Intangible Goods
Despite the ever-growing importance of intangible goods in today’s economy, little is known about the underlying structural characteristics of intangible goods. This article will address this issue by analyzing some of the dimensions in which one intangible good can differ from another. Several dimensions are identified and they are grouped into three categories: buyer dimensions, seller dimens...
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ژورنال
عنوان ژورنال: STEAM
سال: 2014
ISSN: 2327-2074
DOI: 10.5642/steam.20140102.5