無形資產(chǎn)及其未來價值(1)-文庫吧資料
2025-02-23 17:57本頁面
【正文】 m a r kH u n g a r yIn d i aIr e l a n dIs r a e lLa tv i aM e x i c oN e w Z e a l a n dS o u th K o r e aS w e d e nT h e N e th e r l a n d sWhat industry are you in? In what country are you located? Understanding of “intangibles” 50%35%3%13%I t r e f e r s t o R D , b r a n d , i n t e l l e c t u a l p r o p e r t y a n d g o o d w i l l o n l y a s d e f i n e d b yr e l e v a n t a c c o u n t i n g s t a n d a r d s b o a r d sI t r e f e r s t o a l l a s s e t s t h a t c a n n o t b e v a l u e d w i t h a n y c e r t a i n t y b u t w h i c ha r e p l a c e d o n t h e b a l a n c e s h e e t sI d o n ’t h a v e a c le a r u n d e r s t a n d in g o f t h e t e r m “i n t a n g ib le s ”O(jiān) t h e rWhat do you understand by the term “intangibles”, when used in a business context? Other Other Custom definitions provided by respondents 1. It might also include human capital 2. A uniquely positioned management team 3. Values outside the classical balance sheet 4. Human capital assets, know how, intellectual assets 5. Nonphysical assets that can be valued 6. RD, brand, intellectual property and good will not defined by standard boards 7. Any nontangible asset (including people) 8. Includes also the human resources and stakeholders of the pany 9. An asset which you cannot touch Definition of “intellectual capital” 86%66%59%3%3%I n t e l l e c t u a l p r o p e r t y a n d i t s r e p r e s e n t a t i o n s , s u c h a s t r a d e m a r k s ,c o p y r i g h t s , p a t e n t s a n d t h e l i k eT a c i t a n d e x p l i c i t k n o w l e d g e r e p r e s e n t a t i o n s s u c h a s s o f t w a r e a n dp r o c e d u r e s .A l l a s p e c t s o f r e l a t i o n s h i p s ( e g c u s t o m e r s , v e n d o r s ) , s t r u c t u r e ( e g f o r m a lp r o c e s s e s a n d p r o c e d u r
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