THEORETICAL ASPECTS REGARDING THE VALUATION OF INTANGIBLE ASSETS [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015 Valuation of intangible assets represents one of the most delicate problems of assessing a company. Usually, valuation of intangible assets is in the process of evaluating enterprise as a whole.
HOLT GHEORGHE
doaj
An approach to quantify value provided by an engineered asset according to the ISO 5500x series of standards [PDF]
, 2017 Asset Intelligence through Integration and Interoperability and Contemporary Vibration Engineering Technologies : Proceedings of the 12th World Congress on Engineering Asset Management and the 13th International Conference on Vibration Engineering and ...
Crespo Márquez, Adolfo +4 more
core +1 more source
Do trade credits finance long-term investments?
Heliyon, 2023 Our model indicates that European firms across all size categories use trade credits to purchase 6%–15% of tangible fixed assets and 14%–30% of intangible assets in the short-run.
Jan Bartholdy, Dennis Olson
doaj +1 more source
Exploring the intellectual capital and financial capital interface: an artefact-based criteria approach to the recognition of ‘organisational’ assets [PDF]
, 2009 This article was submitted to and presented at the 32nd European Accounting Association Annual Conference.Design: Normative, conceptually based. Purpose: The paper presents asset recognition criteria based on the idea that an asset should be functional,
El-Tawy, N, Tollington, T
core +1 more source
The impact of intangible assets on the value of FMCG companies worldwide
Journal of Innovation & Knowledge, 2023 This article is devoted to evaluating the role of intangible assets in the process of increasing the value of a company. As a sample, we have chosen FMCG companies around the world. The research was done on 90 FMCG companies.
Kashkinbayev Azamat +3 more
doaj +1 more source
Intangible asset tax depreciation in the Czech Republic
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011 This paper aims to familiarize readers with the legislative development of intangible asset tax depreciation in the Czech Republic since 1993. The paper is divided into several basic chapters, of which the main chapter describes and analyzes the ...
Pavel Svirák, Karel Brychta
doaj +1 more source
Differentiating brand assets from goodwill assets: the artefact based approach to the accounting recognition of marketing related assets [PDF]
, 2008 This article was submitted to and presented at the Canadian Academic Accounting Association (CAAA) Annual Conference.The International Accounting Standards Board is currently reviewing its conceptual framework and, as regards assets, the epistemological ...
El-Tawy, N, Tollington, T
core +1 more source
Observable Reputation Trading [PDF]
, 2006 Is the reputation of a firm tradable when the change in ownership is observable? We consider a competitive market in which a share of owners must retire in each period. New owners bid for the firms that are for sale.
Hakenes, Hendrik, Peitz, Martin
core +5 more sources
RESOURCES SUPPORTING INCORPOREAL ASSETS IN CONTINUOUSLY TRADED PHILIPPINE UNIVERSAL BANKS
Journal of Business Management and AccountingThe Strengthening Program for Rural Banks (SPRB) in the Philippines has allowed universal banks to purchase rural banks, and this policy highlights the possible advantages of expanding business combinations for intangible assets.
Jackson Juatco Tan +1 more
doaj +1 more source
Access to Finance and Innovation in the Canadian Food Processing
Agribusiness, EarlyView.ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source