IDENTIFICATION AND MEASUREMENT OF INTANGIBLE ASSET VALUE: ESTIMATING AND ACCOUNTING APPROACHES
The paper presents a comprehensive view of the problem of identifying and measuring the value of intangible assets (IA) and intellectual property (IP) objects. The main approaches to the formation of the intangible asset definition in Federal Valuation Standards (FVS), International Financial Report...
| المؤلفون الرئيسيون: | , |
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| التنسيق: | مقال |
| اللغة: | Russian |
| منشور في: |
Government of the Russian Federation, Financial University
2017-10-01
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| سلاسل: | Финансы: теория и практика |
| الموضوعات: | |
| الوصول للمادة أونلاين: | https://financetp.fa.ru/jour/article/view/373 |