INTANGIBLE ASSETS VALUATION STANDARDS

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SAGHAFI A.A.; TAHRIR A.

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Seminar Paper

Paper Information

Seminar: INTERNATIONAL CONFERENCE ON INTELLECTUAL
Year:2009 | Issue:1

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Title

INTANGIBLE ASSETS VALUATION STANDARDS

Author(s)

SAGHAFI A.A. | TAHRIR A.

Keywords

ACCOUNTING

INTELLECTUAL CAPITAL

INTANGIBLE ASSETS

ACCEPTED STANDARDS

FINANCIAL STATEMENTS

Abstract

The rise of the “new economy'', one principally driven by information and knowledge, is attributed to the increased prominence of INTELLECTUAL CAPITAL (IC) as a business and research topic. The key to competitive success is likely to be the ability to create, leverage, and develop specialized knowledge and intellectual resources. This new reality presents both challenges and opportunities for ACCOUNTING, a discipline which has traditionally found it difficult to deal with the recognition and measurement issues surrounding INTANGIBLE ASSETS. Although the significance of intellectual assets has gained its importance in the corporate world from a strategic sense and in the knowledge economy and despite the need for regulatory frameworks of ACCOUNTING for these value creating factors in the firm, ACCOUNTING for them in FINANCIAL STATEMENTS has not kept pace with it for several reasons. These include the conservative approach of the profession, and leaning towards reliability over relevance. In this article in addition to introduce INTELLECTUAL CAPITAL concept, the ACCOUNTING for INTELLECTUAL CAPITAL and INTANGIBLE ASSETS, the involved challenge and the future way are examined.

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APA: Copy

SAGHAFI, A.A., & TAHRIR, A.. (2009). INTANGIBLE ASSETS VALUATION STANDARDS. INTERNATIONAL CONFERENCE ON INTELLECTUAL. SID. https://sid.ir/paper/903229/en

Vancouver: Copy

SAGHAFI A.A., TAHRIR A.. INTANGIBLE ASSETS VALUATION STANDARDS. 2009. Available from: https://sid.ir/paper/903229/en

IEEE: Copy

A.A. SAGHAFI, and A. TAHRIR, “INTANGIBLE ASSETS VALUATION STANDARDS,” presented at the INTERNATIONAL CONFERENCE ON INTELLECTUAL. 2009, [Online]. Available: https://sid.ir/paper/903229/en

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