Methodological Provisions for Analysis of Business Intangible Assets Use
AbstractThe article determines the role of intangible assets in an enterprise development and their impact on the business efficiency. A comprehensive study of scientific literature on IA usage analysis has enabled the stages of these analysis and defined the content of the analytical work on each stage. The paper is largely focused on proving the necessity of carrying-out the goodwill analysis and determining the specifics of IA analysis for integrated enterprises. A significant stress is made on the need for regulation of IA evaluation and accounting procedures which would serve as the basis of the analysis
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Institute of Accounting and Finance in its journal Accounting and Finance.
Volume (Year): (2012)
Issue (Month): 4 (December)
Intangible assets; methods; strategic analysis;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- D00 - Microeconomics - - General - - - General
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Serhiy Ostapchuk).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.