ScholarLens Back to search
2001•Unpublished venueRequires access

A Study on Intangible Assets Accounting

Deng Ping

Open publisher page 0 citations

Abstract

This paper analyses effects on the financial accounting by the knowledge economy.It points out that intangible assets accounting should handle three relations:the relation between historical cost and value of intangible assets,the relation between human resource and other intangible assets,and the relation befween DP expenses and intangible assets.Therefore this paper may present a trial research for formation of a new model of intangible assets accounting.

About this research paper

What this paper is about

This paper analyses effects on the financial accounting by the knowledge economy.It points out that intangible assets accounting should handle three relations:the relation between historical cost and value of intangible assets,the relation between human resource and other intangible assets,and the relation befween DP expenses and intangible assets.Therefore this paper may present a trial research for formation of a new model of intangible assets 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

This paper analyses effects on the financial accounting by the knowledge economy.It points out that intangible assets accounting should handle three relations:the relation between historical cost and value of intangible assets,the relation between human resource and other intangible assets,and the relation befween DP expenses and intangible assets.Therefore this paper may present a trial research for formation of a new model of intangible assets accounting.

Key concepts: Book value, Relation (database), Accounting, Business, Business operations, Fixed asset, Intangible good, Intangible asset

Related papers

Related paper 1Related paper 2Related paper 3
Back to paper searchBrowse research topicsOriginal source
A Study on Intangible Assets Accounting — Research Paper | ScholarLens