Intangible assets have been argued to be one possible contributor to the disparity between company value as per their accounting records, and company value as per their market capitalisation. Considering this argument, it is important to understand what an intangible asset truly is in the eyes of an accountant. A number of attempts have been made to define intangible assets: Prior to 2005 the Australian Accounting Standards Board issued the Statement of Accounting Concepts number 4 (SAC 4).
WELCOME TO RICHTOPIA
- 2,701,818 all-time users
- 11 Amazing Examples of Disruptive Technology
- British Entrepreneurs Top 100: From Richard Branson to J.K. Rowling, These Are the Most Influential Entrepreneurs in the UK
- What Is Social Marketing? And How Does It Work?
- 17 Great Examples of Effective Leadership and Strategy
- Analytical Thinking: 8 Natural Talents Leading to Action