title: Determination, classification, measuring and valuing of intangibles: Approaches to the problem
metadata.name: dc.contributor.author
metadata.value: Udovichenko, Olga M.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2014-01-15T08:16:56Z
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2014-03-17T05:42:27Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2014-01-15T08:16:56Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2014-03-17T05:42:27Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2007
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/830
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/830
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: The paper is devoted to systematization and rounding of different approaches and methods to determination, classification, measuring and valuing of intangibles assets. Actually, the author is arguing with the fact of possibility to use a single definition to the whole range of intangibles and that is the reason why the author suggests to determine three main structural parts of intangibles and gives separate definition to each of them. The paper also systematize the variety of different classifications of intangibles, showing that each of them can be used depending on the company's purpose. Measurement and valuation of intangibles is also the subject for matching it with the aims and objectives of the company as well as the methods of valuation used strongly depend on the type and characteristics of that structural part of intangibles to which they are applied.
metadata.lang: ru
metadata.name: dc.language.iso
metadata.value: Russian
metadata.lang: ru
metadata.name: dc.publisher
metadata.value: Graduate School of Management, Saint Petersburg State University
metadata.lang: -
metadata.name: dc.relation.ispartofseries
metadata.value: Discussion Paper; #13 (R)-2007
metadata.lang: -
metadata.name: dc.title
metadata.value: Determination, classification, measuring and valuing of intangibles: Approaches to the problem
metadata.lang: ru
metadata.name: dc.title.alternative
metadata.value: Понятие, классификация, измерение и оценка нематериальных активов (объектов) компании: подходы к проблеме
metadata.lang: -
metadata.name: dc.type
metadata.value: Working Paper
metadata.lang: ru
metadata.name: dc.contributor.altauthor
metadata.value: Удовиченко, О. М.
metadata.lang: -
resources.filename: 13(R)_2007.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/830/1/13%28R%29_2007.pdf
resources.format: Adobe PDF
resources.size: 504,27 kB