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Intangibles : Management, Measurement, and Reporting.
・ISBN 978-0-8157-0094-4 cloth US$ 43.99
￥10,305.- (税込) ※（※）価格はご注文時の参考価格となります。
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お気に入り
★★★
・ISBN 978-0-8157-0093-7 paper US$ 25.00
￥5,857.- (税込) ※（※）価格はご注文時の参考価格となります。
納品価格につきましては書籍の入荷時点で確定となります。
版元の原価改定、外国為替の変動等により異なる場合がございますので、予めご了承下さい。
お気に入り
★★★
| 著者・編者 | Lev, Baruch, |
|---|---|
| 出版社 | (Brookings Institution Pr., US) |
| 出版年月 | 2001 |
| ページ数 | 228 pp. |
| 言語 | ENG |
| ニュース番号 | ＜475-L98＞ |
解説
This book is the first comprehensive, scientifically based study of the nature and impact of intangibles. Weaving case studies and real-world examples with contemporary business theory, Baruch Lev - establishes an economic framework to analyze managerial and investment issues concerning intangibles; - surveys the impact of intangibles on corporate performance and market values, including management difficulties, risk, questions of property rights, marketability, and cost structure; - analyzes information deficiencies associated with intangibles, including the major economic principles governing intangible investments, limits of management information systems, and recommendations for improved accounting disclosure; - sets forth a comprehensive information system -aimed at satisfying the needs of both internal and external decision makers -to reflect the impact and value of intangibles within the context of enterprise performance.