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Accounting for Intangible Assets: Suggested Solutions
Social Science Research Network, 2020 Current accounting practice expenses many investments in intangible assets to the income statement, confusing earnings from current revenues with investments to gain future revenues.
Richard Barker +2 more
openalex +2 more sources
Rent appropriation in global value chains: The past, present, and future of intangible assets
Global Strategy Journal, 2022 Research Summary: The argument of this article is that global strategy research should devote greater attention to rent appropriation in global value chains (GVCs).
P. Buckley +3 more
semanticscholar +1 more source
Transfer Pricing Aggressiveness in Indonesia: Multinationality, Tax Haven, and Intangible Assets
Jurnal Dinamika Akuntansi dan Bisnis, 2022 This study aims to examine the effect of corporate multinationality, occurance of transactions with tax-haven-countries, and intangible assets on transfer pricing aggressiveness in Indonesian companies.
Ferry Irawan, Imla Amelia Ulinnuha
semanticscholar +1 more source
The Impact of Hybrid Workplace Models on Intangible Assets: The Case of an Emerging Country
www.amfiteatrueconomic.ro, 2021 As part of a safety-first principle during the COVID-19 pandemics, the vast majority of companies have enabled flexible working environments, reducing the number of employees in the premises. The global best practices have firstly been recorded among the
Radonic Milenko +2 more
semanticscholar +1 more source
METHODOLOGICAL BASIS FOR ACCOUNTING OF ENTITIES INTANGIBLE ASSETS MANAGEMENT
Фінансово-кредитна діяльність: проблеми теорії та практики, 2018 The importance of methodological basis for accounting of entities intangible assets management research is conditioned by the necessity of enterprise competitiveness insurance in a way of the ability to react to the global challenges of the information ...
V. M. Duba
doaj +1 more source
Analytical assessment of the customer capital of the world's leading companies
Економіка, управління та адміністрування, 2020 On the example of 100 U.S. stock market leaders’ reporting the issues of the availability and level of disclosure of information on intangible assets that characterize customer capital are investigated.
T.O. Zavalii
doaj +1 more source
INTANGIBLE ASSETS IN THE POSTINDUSTRIAL ECONOMY: MYTHS AND REALITY
Фінансово-кредитна діяльність: проблеми теорії та практики, 2021 . The purpose of the article is to determine the role and the place of the intangible assets in the postindustrial economy. The points of view of different scientists about the formation and development of the postindustrial economy from the position of ...
R. Romaniv, S. Romaniv, М. Shesternyak
doaj +1 more source
South African Journal of Libraries and Information Science, 2011 This article discusses the strategic importance of identifying intangible assets for creating value and enhancing competitiveness and innovation in science and technology in a knowledge economy with particular reference to the sub- Saharan Africa region.
Nicoline Ondari-Okemwa
doaj +1 more source
Market-Driven Management and Intangible Assets in Global Television Set Manufacturers [PDF]
, 2010 The television set industry is a global sector where the most competitive companies are market-driven. Their competitive advantage is based not only on their ability to innovate products but also on their capability to develop and strengthen intangible ...
Bartlett, Christopher A. +5 more
core +1 more source
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2020 The article identifies contemporary problematic aspects of information management of intangible assets at the enterprise. Today there is an urgent problem that most of intangible assets are not reflected in the reporting of the enterprise, and this, in ...
I.V. Fedorova
doaj +1 more source