Research on the history and background of intangible assets essay
~ Intangible asset: An intangible asset is an asset that is not physical in nature. Intellectual property of companies, including things like patents, trademarks, copyrights and business. This article is an introduction to intangibles as it attempts to provide some foundation. information about the area, including definition, importance, management and. measurement and being. An intangible asset is an identifiable non-monetary asset that has no physical substance. That is the definition from par. 8. People can interpret this definition in many different ways, just as they need and, Trade History. We can use the merchandising history of intangibles to find the intangibles, the value. Because if the intangibles have been traded before, they must have a monetary value. So we can put the intangible assets, the current value, based on the trading history. 9, Capitalization The resource-based view of the firm suggests that intangible assets have a positive impact on firm performance. This study examined the relationship between intangible assets and the technical efficiency of textile and clothing companies. To measure and explain technical efficiency, a double bootstrap data envelopment analysis was used. Contribution: This literature review covers all categories of intangible assets – recognized and unrecognized from an accounting perspective – examined in research papers from the 2000s and 2000s. Enhanced human capital resulting from training was considered an intangible asset, just like other intangible assets such as intellectual capital, brand recognition and excellent customer service Weatherly, 2003. An intangible asset is a non-monetary asset that is manifested through its economic properties. It does. has no physical substance, but confers rights and economic benefits on its owner. The research.