- Tytuł:
- Is it possible to improve methods of intellectual property valuation?
- Autorzy:
-
Heller, J
Zlachevskaia, Daria - Powiązania:
- https://bibliotekanauki.pl/articles/1917406.pdf
- Data publikacji:
- 2021-06-21
- Wydawca:
- Stowarzyszenie Księgowych w Polsce
- Tematy:
-
intellectual property
valuation
IFRS
intangible
research and development - Opis:
- Purpose: The purpose of this study is to identify ways to improve or simplify the quality and accuracy of IP valuations via accounting regulation improvements. Methodology/approach: This research relies on qualitative research methods such as case law analysis and comparative research of accounting standards and approaches. Findings: Evidence from this study points towards the conclusion that financial statements currently only reflect a historic financial record of the particular business, profoundly biased by a conservative tangible assets perspective. The central thesis of this study is that it makes sense to adopt a comprehensive intellectual property valuation strategy to ascertain the specific value of the intangible assets since the comprehensive application of valuation models is likely to yield superior results to using them separately. Research limitations/implications: Although the proposed approach seeks to bring more clarity to the valuation process while simplifying the appraisal of intellectual property assets, its efficacy is subject to increased transparency, a maturing intellectual property market, and credible data availability. Originality/value: This study makes a valuable contribution to research on methods that facilitate accurate intellectual property valuation while offering an alternative valuation model which combines the strengths of individual valuation models.
- Źródło:
-
Zeszyty Teoretyczne Rachunkowości; 2021, 45(2); 161-186
1641-4381
2391-677X - Pojawia się w:
- Zeszyty Teoretyczne Rachunkowości
- Dostawca treści:
- Biblioteka Nauki
Artykuł