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The Valuation of Intangible Assets: An Introduction
SSRN Electronic Journal, 2019An intangible is a non-monetary asset that manifests itself by its economic properties. It does not have physical substance but grants rights and economic benefits to its owner. The examination of the general approaches of the valuation of companies is preliminary to the estimation of assets such as the intangibles.
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FRANCHISES, INTANGIBLE CAPITAL, AND ASSETS
National Tax Journal, 1990Focuses on the treatment of intangible capital involved in franchising. Explores the problems facing both the franchisor and the franchisee.
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Journal of Applied Accounting Research, 2014
Purpose– Intangible assets are regarded as the future value drivers of company performance. However, hardly anything is known about the actual importance and influence of intangible assets. The purpose of this paper is to fill this gap, so the authors analyse the German stock market index DAX and accomplish a survey among the German Certified Public ...
Oehler, Andreas, Frey, Hannes
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Purpose– Intangible assets are regarded as the future value drivers of company performance. However, hardly anything is known about the actual importance and influence of intangible assets. The purpose of this paper is to fill this gap, so the authors analyse the German stock market index DAX and accomplish a survey among the German Certified Public ...
Oehler, Andreas, Frey, Hannes
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Tangible and intangible fixed assets
2022This 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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2017
This chapter looks into the accounting methods for intangible assets, an identifiable non-monetary asset without physical substance. It begins with a discussion of the importance of intangible assets and the issues in their accounting and valuation. Then, it explores how intangible assets are accounted for in accordance with International Accounting ...
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This chapter looks into the accounting methods for intangible assets, an identifiable non-monetary asset without physical substance. It begins with a discussion of the importance of intangible assets and the issues in their accounting and valuation. Then, it explores how intangible assets are accounted for in accordance with International Accounting ...
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“New spectrum of intangible assets”
Science and Public PolicyAbstract This editorial introduces the Special Issue ‘New Spectrum of Intangible Assets’, which explores the growing significance of intangible assets, such as R&D, organizational capital, software, data, design, and brand equity, in shaping innovation, productivity, and long-term value creation.
Yannis Caloghirou +2 more
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INTANGIBLE EXPENSES AND AMORTIZING INTANGIBLE ASSETS.
The Accounting Review, 1962Abstract Accountants and economists have placed a great deal of emphasis on researching elemental factors of our dynamic economy. It is the purpose of this report to reflect upon the various methods of intangible cost recovery most commonly used in selected industries. Three hundred and twenty-six firms were selected from a population
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Tangible fixed assets and intangible assets
2023The 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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Journal of Human Resource Costing & Accounting, 1997
A “Swedish Community of Practice” emerged during the mid 1980s in Sweden. The “community” today follows two tracks; one is Human Resource Costing & Accounting (HRCA) and the other is a nonfinancial measurement system for intangible assets based on a theory originally brought forward by a work group consisting of members from several Swedish ...
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A “Swedish Community of Practice” emerged during the mid 1980s in Sweden. The “community” today follows two tracks; one is Human Resource Costing & Accounting (HRCA) and the other is a nonfinancial measurement system for intangible assets based on a theory originally brought forward by a work group consisting of members from several Swedish ...
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