Search Results - subject:"Intangible Assets"

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Competitiveness and the value of intangible assets

Buigues, Pierre-André (ed.); Jacquemin, Alex (ed.); … - 2000

Intangible assets are of growing importance to corporate competitiveness and economic performance. They include R …

Persistent link: https://www.econbiz.de/10015412532

Tax Neutrality and Intangible Capital

Fullerton, Don - 1987

intangible assets such as trademarks, copyrights, patents, a good reputation, or general production expertise. This paper … per year. Repeal of the investment credit taxes equipment more like other tangible assets but less like intangible assets … because the taxation of tangible assets is reduced toward that of intangible assets …

Persistent link: https://www.econbiz.de/10012476637

Cultural capital and accounting

Thompson, George D. - In: Accounting, Auditing & Accountability Journal 12 (1999) 4, pp. 394-412

Perceived increases in the proportion of human capital in the production mix are matched by calls for the development of methods of accounting for human capital. The term “capital” is used in a range of academic and professional fields. Cultural capital is a term from sociology, closely...

Persistent link: https://www.econbiz.de/10014641651