Intangible assets

Intellectual Property (IP) is society’s recognition of intellectual efforts. It is a monopoly granted in exchange for the contribution of intellectual creations to the society. It is an intangible property. The use of IP by a third party does not deprive the owner of his right of enjoyment. As such, an IP right is a right to restrain others from using that right. The extent of this right is dependent upon the scope of the ability granted by the law to restrain its use. The wider the scope given, the greater the monopoly an...

174p hoangyen999 04-05-2013 94 8   Download

After completing this chapter you should be able to: Describe how the historical cost principle applies to plant assets, explain the concept of depreciation and how to compute it, explain how to account for the disposal of a plant asset,...and other contents.

78p yenhinguyen0504 06-04-2017 57 5   Download

In this study, panel data analysis is performed to assess not only the Textile Sector which holds an important place in Turkish Economy but also the impact of Research and Development investments of 14 firms, competing in national and international markets in this sector with public securities traded in Istanbul Stock Exchange, on their market prices, net sales and equity capital.

8p guineverehuynh 21-06-2020 31 5   Download

Lecture "International accounting - Chapter 8: Plant assets and intangible" has content: Mesuring a the cost of a plant asset, depreciation, displosing the plant asset, displosing the plant asset, accounting for intangible assets, ethical issue.

8p bautroibinhyen12 07-01-2017 49 2   Download