Measurement and reporting of knowledge-based assets

$56.24 plus tax (Refund Policy)

Buy Article:

Abstract:

This article provides a framework of classifying and valuing knowledge-based assets for possible future presentation along with the historical-cost basis financial statements. Further, this paper provides a definition and classification for knowledge-based assets, provides reasons for including knowledge-based assets with historical-cost basis financial statements, and provides a three-way classification system for knowledge-based assets.

Keywords: Assets Valuation; Financial Statements; Intangible Assets; Knowledge

Document Type: Research Article

DOI: http://dx.doi.org/10.1108/14691930310472802

Publication date: April 30, 2003

Related content

Share Content

Access Key

Free Content
Free content
New Content
New content
Open Access Content
Open access content
Subscribed Content
Subscribed content
Free Trial Content
Free trial content
Cookie Policy
X
Cookie Policy
ingentaconnect website makes use of cookies so as to keep track of data that you have filled in. I am Happy with this Find out more