Valuation Of Information Assets On The Balance Sheet: The Recognition And Approaches To The Valuation Of Intangible Assets  

Oleh:

Wilson, Richard M. S.

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Business Information Review vol. 25 no. 3 (Sep. 2008), page 167-182.
Topik: accounting for intangible assets; asset valuation; information assets
Fulltext: 167.pdf (169.94KB)

Isi artikel

The perspective taken in this article reflects two particular angles: it adopts an international focus rather than a UK focus – especially with regard to regulatory issues influencing the inclusion of information assets in financial reports; and it recognizes that there are reasons other than meeting statutory/ regulatory requirements which support the recognition (if not always the valuation) of information assets in the management of organizations – commercial and otherwise. The article proceeds by considering the recognition and approaches to the valuation of intangible assets in general, following which it homes in on information assets as a particular category of intangible assets, and concludes with a discussion of the attributes of information that give rise to its value as an asset.

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