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...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | Russian |
| Published: |
Government of the Russian Federation, Financial University
2017-10-01
|
| Series: | Финансы: теория и практика |
| Subjects: | |
| Online Access: | https://financetp.fa.ru/jour/article/view/373 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|