Open AccessIntellectual Capital (Intangible Assets) Valuation Considering The Context
Author(s) -
Miguel Ángel Ortiz
Publication year - 2011
Publication title -
journal of business and economics research
Language(s) - English
Resource type - Journals
eISSN - 2157-8893
pISSN - 1542-4448
DOI - 10.19030/jber.v4i9.2694
Subject(s) - valuation (finance) , style (visual arts) , span (engineering) , economics , context (archaeology) , accounting , art , history , literature , engineering , civil engineering , archaeology
This article seeks to illustrate the evolution of intangible assets studies to the broader concept of intellectual capital and its valuation methods; then clarifies misunderstood concepts about the existence of intangible liabilities. A systemic dynamics approach to the IC valuation method considering the context finally is explained.