Detalhes do Documento

The boundaries of intellectual property valuation:cost, market, income based ap...

Data: 2011

Identificador Persistente: http://hdl.handle.net/10400.15/442

Origem: Repositório Científico do Instituto Politécnico de Santarém

Assunto(s): Intellectual property; Intangibles; Financial reporting; Innovation; Measurement

Descrição
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.

Tipo de Documento Artigo
Idioma Inglês