Journal of Korea Technology Innovation Society (기술혁신학회지)

Korea Technology Innovation Society (한국기술혁신학회)
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A Comparative Analysis of the Measuring Standards far Intangibles and Knowledge Assets on a Monetary Base

무형/지적자산의 화폐적 측정 상관행비교

  • 이기호 ((사)한국기술가치평가협회) ;
  • 설성수 (한남대 경제학과/하이테크비즈니스학과)
  • Published : 2002.03.01
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Abstract

This paper is based on a belief that, it is the simplest and best way measuring intangibles and knowledge assets on a monetary base, although there are many efforts to measure it. We analysis and compare with accounting, appraisal and valuation standards on Korean, USA and global level each. We conclude that valuation is appropriate for intangibles and knowledge assets, but we should check the standards of valuation on a social base in Korea.

Keywords

References

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