Measurement and reporting of knowledge‐based assets

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.

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Year of publication:	2003
Authors:	Rodgers, Waymond
Published in:	Journal of Intellectual Capital. - MCB UP Ltd, ISSN 1758-7468, ZDB-ID 2024939-1. - Vol. 4.2003, 2, p. 181-190
Publisher:	MCB UP Ltd
Subject:	Assets valuation \| Knowledge \| Financial statements \| Intangible assets

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Type of publication:	Article
Type of publication (narrower categories):	research-article
Language:	English
Other identifiers:	10.1108/14691930310472802 [DOI]
Source:	Other ZBW resources

Persistent link: https://www.econbiz.de/10014875296