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The boundaries of intellectual property valuation:cost, market, income based approaches and innovation turnover
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Autores
Orientador(es)
Resumo(s)
To invest in intellectual property and disclose it, internally and externally, is a strategic decision towards the creation of a sustainable value added, at a firm or even at a macroeconomic level. The multiple insights achieved reinforce the paradigm that intangibles are the main structural support for economic growth. However, those intangibles should be measured on a feasible basis towards the business comprehensiveness as required by main accounting standards. Companies and countries should monitor and report their innovation cycles in order to increase their turnovers.
Descrição
Palavras-chave
Intellectual property Intangibles Financial reporting Innovation Measurement
Contexto Educativo
Citação
LOPES, Ilídio Tomás - The boundaries of intellectual property valuation : cost, market, income based approaches and innovation turnover. Intelektinė ekonomika = Intellectual Economics. ISSN 1822-8038. 1:9 (2011) 99–116
Editora
Mykolas Romeris University. Faculty of Economics and Finance Management