intangible assets
How employee portal contributes for the intangible assets value creation
... Maps, Intangible assets are presented separated and categorized, they are connected with value-creating processes independently and there’s no connection between ...Capital assets, should be ...
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The complexity classification of intangible assets
... of intangible items ideal – in the form of patents for invention, trademarks, designs, copyright, franchisees, software, ..."intangible assets, intellectual property rights theory and practice ...
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The role of venture capitalists in the identification and measurement of intangible assets
... of intangible assets for innovative SMEs, we recur to the new breed of financial intermediaries specialized in the selection and monitoring of non-listed innovative firms (Amit et ...
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INTELLECTUAL CAPITAL - INTANGIBLE ASSETS MATERIALISED IN THE MAIN ENGINE OF THE NATIONS' ECONOMIC RECOVERY
... of intangible assets, intellectual capital measurement, although being in the attention of numerous scientific studies, is quite ...the Intangible Assets Monitor (Sveby, 1997), Balanced ...
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THEORETICAL ASPECTS REGARDING THE VALUATION OF INTANGIBLE ASSETS
... for intangible assets. Clearly, if the effect of intangible elements in business flows are less than the cost of creating, this does not mean an advantage and therefore do not cause a positive ...
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Compliance with intangible assets disclosure requirements: study of Portuguese non-financial companies
... particularly interesting for two main reasons: a) first, it correspond to the two years of application of the new accounting frame of reference, with a different institutional logic regarding financial reporting. The ...
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DIVULGAÇÃO DE ATIVOS INTANGÍVEIS: UM ESTUDO EM ORGANIZAÇÕES DO SETOR FINANCEIRO E OUTROS DA BM&FBOVESPA / Disclosure of intangible assets: a study in organizations of the Financial sector and Others from BM&FBOVESPA
... of intangible assets was one of them, making it mandatory for public ...to intangible assets in companies in the sector Financial and Other listed on the BM & FBovespa, between the years ...
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Substantiation of the Essence of Intangible Assets in Accounting Обоснование сущности нематериальных активов в учете
... use intangible assets in their inancial and economic acivity more oten, but sill less than in other countries of the ...of intangible assets for accouning in accordance with regulatory ...
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The Effect Of Intangible Asset Financial Performance And Financial Policies On The Firm Value
... that intangible capital has contributed to the value of Tobin's Q (firm ...high intangible assets in recent years prompted the researchers to prove whether the intangible asset is a ...
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Intellectual capital: Concepts, components and indicators: A literature review
... today, intangible assets of an organization play a key role in creating wealth for ...companies. Intangible assets and especially intellectual capital is an undeniable part of organization ...
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Managing relational capital for the sustainability of the energy sector in the social media
... its intangible assets (Daum, 2002), which are among the main assets of differentiation (Edvinsson & Malone, 1997; Nonaka, 1994; Nonaka, & Takeouchi, ...
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ASSOCIAÇÃO DE POLITÉCNICOS DO NORTE (APNOR) INSTITUTO POLITÉCNICO DE BRAGANÇA
... (Understanding Intangible Assets and Real Estate: A Guide for Real Property Valuation Professionals, ...on intangible resources such as expertise, patents, data and information (Bratianu, 2017; ...
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Heritage assets: tangíveis ou intangíveis?
... this perspective, we present some theoretical foundations on the concepts of tangible and intangible assets, by drawing a parallel with those originated from the international regulators. In the ...
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BAR, Braz. Adm. Rev. vol.11 número4
... Intangible assets are resources and competences which may be combined to boost corporate ...tangible assets are visually identifiable and segregated items in accounting, intangible ...
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AMERICAN ACCOUNTING
... fixed assets depreciations and of fixed assets taken out of use, which decides the accounting handling for depreciation and taking the permanent capitals out of use , including some identifiable ...
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INTELLECTUAL CAPITAL: A CRITICAL APPROACH ON DEFINITIONS AND CATEGORIZATION
... of intangible assets and intellectual property on the basis of recognition of assets, while management specialists uses the concept of intellectual capital or intangible ...expression ...
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THE COOPERATION BETWEEN COMPANIES AND UNIVERSITIES AND ITS REFLECTIONS IN THE INFORMATION SOCIETY
... of intangible assets arising from the cooperation, technology transfer agreements and licensing of intellectual property rights as a means of integration between Brazilian companies and universities with ...
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THE IMPACT OF IFRS ON REPORTING FOR BUSINESS COMBINATIONS: AN IN-DEPTH ANALYSIS USING THE TELECOMMUNICATIONS INDUSTRY
... unrecorded intangible assets related to brand, customer lists, licenses, ...and intangible assets from the combinations allows a focus on the research ...total assets, equity, revenues, ...
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STUDY ABOUT THE ACKNOWLEDGEMENT IN ACCOUNTING FOR THE SOFTWARE PRODUCTS – ON THEIR PRODUCTION AND SALE FLUX
... as intangible assets; the registering of their reversible and irreversible devaluation, but also fiscal aspects about the modality of classification for the software supply – as goods delivery or as ...
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CREATING VALUE FROM INTELLECTUAL CAPITAL: AN APPROACH BASED ON THE SPECIFICATION OF MODELS
... Andriessen (2001) refers to intel- lectual capital as a unique bundle of intangible assets that are the basis of the definite, sustainable, competitive advantage. 3)[r] ...
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