Intangible assets

This study focused on presenting the views of members of a professional accounting group about intangible assets accounting in Vietnam. This group consisted of 44 random interviewees who were auditors, lecturers, and banking staff, among others.

13p vibecca 01-10-2024 1 1   Download

Sáng chế là một dạng tài sản vô hình (Intangible asset), khi tiếp cận ở góc độ kinh tế, tài sản vô hình là thuật ngữ dùng để chỉ tài nguyên phi vật thể (Non-physical resources) và có giá trị cho người sở hữu nó.

5p phuong62310 31-01-2023 20 7   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 30 5   Download

This study examines whether analyst experience affects the relation between patent information and analyst forecast errors. U.S. Generally Accepted Accounting Principles require that firms expense all in-house research and development (R&D) costs. This means that even when R&D activities produce intangible assets with future economic benefits, firms cannot capitalize R&D costs as assets. Consequently, financial statements are largely deficient in the information they provide regarding the output of R&D activities.

146p fugu897 03-07-2019 19 2   Download

This article focuses on clarifying the theoretical issues of knowledge resources in enterprises and the current state of accounting of intellectual resources in particular and intangible assets accounting in general in Vietnam in the integration period. Based on the research on content, requirements for managing knowledge resources and accounting methods, this article provides the guiding principles for the development of the accounting of intangible assets to exploit enterprises’ knowledge resources.

12p truongtien_08 06-04-2018 59 1   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 54 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 48 2   Download

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