METHODS AND TECHNIQUES OF INTANGIBLE ASSETS MANAGEMENT
نویسندگان
چکیده
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 کاملTobin’s q and Intangible Assets
In a recent paper Laitner & Stolyarov (2003) assert that measured Tobin’s q has usually been well above 1, and use this to back up their conclusion that there are significant quantities of unrecorded intangible assets. This key feature of q turns out however to be entirely due to errors and omissions in the authors’ calculations. The corrected q series turns out to be usually well below unity.
متن کاملIntangible assets and capital structure
Tangible assets, many of which can be easily collateralized, support debt. Accordingly, the amount of tangible assets is well-established as a principal driver of leverage. As investing is shifting more and more from tangible to intangible assets, it becomes crucial to understand to what extent intangible assets support debt. Analyzing this question empirically has been largely unfeasible due t...
متن کاملINTANGIBLE ASSETS Measurement , Drivers , Usefulness
The measurement and valuation of intangible assets are a matter of considerable interest to managers, investors, and accounting-standard setters. Important decisions concerning intangibles are hampered by the lack of systematic and comparable measures for these increasingly important assets. In this study, we provide an approach to estimating the value of intangible assets that are not recorded...
متن کاملIntangible Assets – Web Site Costs
The AASB intends to formally approve all UIG Abstracts that are equivalent to IASB Interpretations on the same day in 2004. The UIG intends to finalise the contents of Proposed Pending Abstracts on a progressive basis and to make them available on the AASB web site, to assist entities to identify changes that may be needed in their financial reporting systems. When agreed by the AASB, Pending A...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Strategic decisions and risk management
سال: 2014
ISSN: 2618-9984,2618-947X
DOI: 10.17747/2078-8886-2011-4-50-57