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1Intellectual Capital

Management, Development and Measurement Models

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“Intellectual Capital” Metadata:

  • Title: Intellectual Capital
  • Authors:
  • Number of Pages: Median: 424
  • Publisher: ➤  Ministry of Science, Research and Technology Press
  • Publish Date:

“Intellectual Capital” Subjects and Themes:

Edition Identifiers:

Access and General Info:

  • First Year Published: 2009
  • Is Full Text Available: No
  • Is The Book Public: No
  • Access Status: No_ebook

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    Intangible asset

    an intangible asset truly is in the eyes of an accountant. A number of attempts have been made to define intangible assets: The Australian Accounting Standards

    Amortization (accounting)

    In accounting, amortization is a method of obtaining the expenses incurred by an intangible asset arising from a decline in value as a result of use or

    Goodwill (accounting)

    In accounting, goodwill is an intangible asset recognized when a firm is purchased as a going concern. It reflects the premium that the buyer pays in

    Asset

    financial accounting, an asset is any resource owned or controlled by a business or an economic entity. It is anything (tangible or intangible) that can

    Fixed asset

    Fixed assets (also known as long-lived assets or property, plant and equipment; PP&E) is a term used in accounting for assets and property that may not

    Intangibles

    Look up intangible in Wiktionary, the free dictionary. Intangibles or intangible may refer to: Intangible asset, an asset class used in accounting Intellectual

    Book value

    In accounting, book value (or carrying value) is the value of an asset according to its balance sheet account balance. For assets, the value is based on

    Intellectual capital

    International Accounting System 38 with the purpose of prescribing the accounting treatment for intangible assets. IAS 38.8 defines an intangible asset as an

    Capital asset

    sector accounting methods in which natural capital and social capital are characterized not as intangibles or externalities but as actual capital assets. In

    Financial accounting

    Financial accounting is a branch of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. This