Measurement and reporting of knowledge-based assets

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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


Publication date: April 30, 2003

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