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Measuring Intangible Assets

2011
At present, there are no standards for assessing the value of intangible assets or intellectual capital. Historically, a number of frameworks have evolved, each with a different focus and a different assessment methodology. In order to assess that knowledge management initiatives contributed to the fight against terrorism in Canada, a results-based ...
Kimiz Dalkir, Susan McIntyre
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Intangible asset knowledge

VINE, 2008
PurposeThe purpose of this paper is to present the culmination of an engineering concept of a knowledge valuation system that identifies the name of intangible assets.Design/methodology/approachThe paper employs the methodology or approach of identifying or naming intangible assets within the business environment.FindingsThe paper finds that knowing ...
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Intangible Assets Valuation

2018
The valuation of intangible assets has become an increasingly relevant topic, both because they significantly influence the value of a firm and because they are frequently negotiated, and, therefore, valued on a stand-alone basis. Three valuation approaches can be applied.
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FRANCHISES, INTANGIBLE CAPITAL, AND ASSETS

National Tax Journal, 1990
Focuses on the treatment of intangible capital involved in franchising. Explores the problems facing both the franchisor and the franchisee.
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Unmixing intangible assets

It is a common situation in commercial life that assets become separably but unidentifiably mixed and then need to be ‘unmixed’. There will be withdrawals from the mixture, and the parties with interests in it will wish to assert individual ownership over the withdrawals.
Lorenzo Maniscalco, Benjamin Douglas
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Tangible and intangible fixed assets

2022
This book, entitled “Lessons of Business Administration and Accounting” was born as a first effort to create a reference text in English containing the traditional concepts of Italian “Economia Aziendale” (Business Management), together with the foundations of the principles underlying accounting and the representation of values inside the financial ...
Marco Maria Mattei, Eleonora Monaco
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Tangible fixed assets and intangible assets

2023
The book titled "Business Administration and Accounting" represents an endeavor to compile a comprehensive guide in English that encapsulates the core ideas of Italian "Economia Aziendale" (Business Management), along with the foundational accounting principles and the methodologies for representing financial statements in Italy.
Mattei Marco Maria, Monaco Eleonora
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Dynamic capital asset accumulation and value of intangible assets: An operations management perspective

Journal of business research, 2019
A. Manikas   +2 more
semanticscholar   +1 more source

Measuring intangible corporate assets

Journal of Intellectual Capital, 2000
Since the beginning of this decade research has been conducted in order to define a feasible and reliable path to measure the intangible assets of a company, also called its intellectual capital. Several models have been defined, though problems still remain to be solved.
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