2005Journal of Anyang UniversityRequires access

On Business Accounting of the Intangible Assets

Liu Dou-shang

Open publisher page 0 citations

Abstract

The intangible assets are enterprises’ very important assets. It is more and more important to check and calculate correctly the intangible assets. The confirmed and measured value of intangible assets, valuation, amortization and sale of intangible assets created by oneself, and information report purpose and information announcing way of intangible assets, etc. should be apt to changes and carry on the related business accounting.

About this research paper

What this paper is about

The intangible assets are enterprises’ very important assets. It is more and more important to check and calculate correctly the intangible assets. The confirmed and measured value of intangible assets, valuation, amortization and sale of intangible assets created by oneself, and information report purpose and information announcing way of intangible assets, etc. should be apt to changes and carry on the related business accounting.

Why it matters

A significance statement is not available in the OpenAlex record.

Key contribution

A contribution statement is not available in the OpenAlex record.

Method / approach

Method details are not available in the OpenAlex metadata.

Main findings

Findings are not separately available in the OpenAlex metadata.

Limitations

Limitations are not available in the OpenAlex metadata.

Applications

Application details are not available in the OpenAlex metadata.

Available abstract

The intangible assets are enterprises’ very important assets. It is more and more important to check and calculate correctly the intangible assets. The confirmed and measured value of intangible assets, valuation, amortization and sale of intangible assets created by oneself, and information report purpose and information announcing way of intangible assets, etc. should be apt to changes and carry on the related business accounting.

Key concepts: Book value, Amortization, Business operations, Intangible good, Business, Valuation (finance), Intangible asset, Weighted average return on assets

Related papers

Back to paper searchBrowse research topicsOriginal source
On Business Accounting of the Intangible Assets — Research Paper | ScholarLens