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2009 | z. 93 | 23--32
Tytuł artykułu

Nowoczesne metody wyceny aktywów niematerialnych - teoria i praktyka światowa. Wnioski dla polskich przedsiębiorstw Część II. Metodyka wyceny aktywów niematerialnych

Warianty tytułu
Modern methods of intangible assets valuation - theory and world practice Conclusions for Polish enterprises. Part II
Języki publikacji
PL
Abstrakty
Na podstawie przeglądu metod wyceny aktywów niematerialnych (przedstawionych w Załączniku 2) można sformułować następujące obserwacje: 1) konserwatyzm ("sztywność") istniejących sprawozdań finansowych. Obecne standardy sprawozdawczości finansowej charakteryzują się znacznym stopniem niedostosowania do warunków szybkiego rozwoju technologicznego współczesnego świata, postępującej globalizacji, rosnącego stopnia komplikacji rynków finansowych - a (co najistotniejsze) empirycznie stwierdzonego przesunięcia ciężaru wyceny przedsiębiorstw od tradycyjnych aktywów - w kierunku aktywów niematerialnych. W dłuższym okresie niedopasowanie to wymusi usankcjonowanie nowego sprawozdania, mającego za cel kwantyfikację/indeksację aktywów niematerialnych. Przełom ten będzie adekwatny w swej sile do ewolucji (a raczej rewolucji) sprawozdawczości finansowej, zanotowanej pod koniec minionego wieku wraz z wprowadzeniem sprawozdania z przepływów środków pieniężnych.(fragment tekstu)
EN
The publication is the result of the author's bibliography search conducted at the US Library of Congress in Washington D.C. in August 2008. It reviews contemporary international literature and electronic resources on the semantics, accounting standards and attempts at valuation relating to intangible assets. Intangibles account for an expanding proportion of corporate values and represent increasingly significant competitive factors relating to entire economies. Their effective identification and quantification, given conservatism of all leading accounting systems worldwide, remains a formidable challenge to present-day financial markets. Thus, it formulates conclusions drawn from setting the treatment of intangibles within the framework of accounting statements against estimates of their economic value proposed by world experts, including recommendations for Polish businesses.(original abstract)
Rocznik
Numer
Strony
23--32
Opis fizyczny
Twórcy
  • Szkoła Główna Handlowa w Warszawie
Bibliografia
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  • American Institute of Certified Public Accountants (AICPA AICPA ). Raporty.
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  • Andriessen D., Weightless wealth: four modifications to standard IC theory, "Journal of Intellectual Capital", 2, 2001
  • Andriessen D., Measuring intangibles: selecting the right tools for the job, Finance & Management. Institute of Chartered Accountants in England & Wales, 2002.
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  • Andriessen D., Tissen R., Weightless wealth: find your real value in a future of intangible assets, Londyn, Financial Times Prentice Hall, 200
  • Arthur W.B., Increasing returns and the new world of business, Harvard Business Review, 1996.
  • Barth M.E., Clement M.B., Foster G., Kasznik R., Brand values and capital market valuation, New York 2003
  • Batchelor A., Is the balance sheet outdated, Institute of Chartered Accountants in England & Wales, 1999.
  • Berry J., Tangible Strategies for Intangible Assets, McGraw-Hill, Nowy Jork 2004.
  • Blair M.M., Wallman S.M., Wallman S.M., Unseen wealth, Nowy Jork: The Brooking Institution.
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  • Bontis N., Dragonetti N. C., Jacobsen K., Roos G., The Knowledge Toolbox: a review of the tools available to measure and manage intangible resources, "European Management Journal", 17, 1999.
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  • Brooking A., Intellectual capital: core asset for the third millennium, International Thomson Business Press, Londyn 1996.
  • Caddy I., Intellectual Capital: recognizing both assets and liabilities, "Journal of Intellectual Capital", 1, 2000.
  • Canibano L., Ayuso Covarsi M.G., Sanchez M.P., The value relevance and managerial implications of intangibles: literature overview, OECD symposium on measuring and reporting intellectual capital, Amsterdam 1999
  • Chatzkel J., A Conversation with Goran Roos, "Journal of Intellectual Capital", 3, 2002.
  • Copeland T., Koller T., Murrin J., Valuation: measuring and managing the value of companies, John Wiley & Sons, Nowy Jork 1996.
  • Crosby A., The measure of reality: quantification and Western society, Cambridge University Press, Cambridge 1997.
  • Damodaran A., Investment Valuation: Tools and techniques for determining the value of any asset, John Wiley & Sons, Inc., 1996.
  • Danish Agency for Trade & Industry, A guideline for intellectual capital statements, Kopenhaga 2003.
  • Daum J.H., Intangible Assets and Value Creation, John Wiley & Sons, Chichester 2003
  • Davenport T. H., Prusak L., Information ecology, Oxford University Press, Nowy Jork 1998.
  • Deng Z., Lev B., Narin F., Science and technology as predictors of stock performance, Oxford University Press, Nowy Jork 2003.
  • Dixit A.K., Pindyck R.S., The options approach to capital investment, Butterworth Heinemann Boston 1998.
  • Dorsey P., The Little Book that Builds Wealth, John Wiley & Sons, Inc., Hoboken, New Jersey 2008
  • Edvinsson L., Malone M.S., Intellectual capital: realizing your company's true value by finding its hidden brainpower, Harper Business, Nowy Jork 1997.
  • Edvinsson L., Some perspectives on intangibles and Intellectual Capital 2000. "Journal of Intellectual Capital", 1, 2000.
  • Edvinsson L., Corporate longitude: what you need to know to navigate the knowledge economy, Financial Times Prentice Hall, Londyn 2002
  • Edvinsson L., The knowledge capital of nations, Knowledge Management, 2002
  • Evans M.H., Creating value through financial management
  • Financial Accounting Standard Board, Improving business reporting: insights into enhancing voluntary disclosures, 2001
  • Financial Accounting Standard Board, Proposed statement of financial accounting standards: business combinations and intangible assets - accounting for goodwill, 2001
  • Financial Accounting Standard Board, Statement no. 142: goodwill and other intangible assets, 2001
  • Firer S., Williams S.M., IC and traditional measures of corporate performances. 6th World Congress on Intellectual Capital, McMaster University, Hamilton, Ontario 2003.
  • Gu F., Lev B., Intangible Assets: Measurement, Drivers, Usefulness 2002. Dostępne w zasobach Uniwersytetu Nowojorskiego (Stern School of Business).
  • Gupta O., Roos G., Mergers and acquisitions through an intellectual capital perspective, "Journal of Intellectual Capital", 2, 2001.
  • Hall B.H., Jaffe A., Trajtenberg M., Market value and patent citations: a first look. University of California at Berkeley, 2001 (uniwersyteckie zeszyty naukowe
  • Hamel G., Prahalad C.K., Competing for the future, Harvard Business School Press, Boston 1994.
  • Hand J., Lev B., Introduction and overview: Intangible assets - values, measures and risks, Oxford University Press, Nowy Jork 2003.
  • Haspeslagh P., Noda T., Boulos F., Managing for value - it's not just about the numbers, "Harvard Business Review", 79, 2001
  • Houghton J., Sheegan P., A primer on the knowledge economy, Centre for Strategic Economic Studies, Victoria University, Melbourne 2000
  • Hudson W., Intellectual capital: how to build it, enhance it use it, John Wiley & Sons, Inc., Nowy Jork 1993
  • International Accounting Standards Committee, IA IA S 38: intangible assets - Zeszyty Naukowe IA SC, Londyn 2008.
  • International Business Efficiency Consulting (IBEC), Intellectual capital efficiency in the Croatian economy, Londyn 2003.
  • Johanson U., Eklov G., Holmgren M., Martensson M., Human resource costing and accounting vs. the balanced scorecard: a literature survey of experience with the concepts, Zeszyty Naukowe, Sztokholm 1999
  • Kaplan R., Norton D., The balanced scorecard, Harvard Business School Press, Boston 1996
  • Kaplan R., Norton D., The strategy focused organization, Harvard Business School Press, Boston 2001.
  • Kerssens I.C., Systematic Design of R&D performance measuring systems, 1999, Zeszyty Naukowe uniwersytetu w Twente
  • Khoury S., Valuing intellectual properties, John Wiley & Sons, Inc., Nowy Jork 1998.
  • Leadbetter C., New measures for the new economy, Institute of Chartered Accountants for England and Wales, Londyn 2000
  • Lee T., Income and value measurement, International Thomson Business Press, Londyn 1996.
  • Lev B., What then must we do?, Oxford University Press, 2003.
  • Liebowitz J., Suen C.Y., Developing knowledge management metrics for measuring Intellectual Capital, "Journal of Intellectual Capital", 2000.
  • Lundqvist J., Intellectual Capital in Information Technology Companies, 2000, Szwedzka witryna poświęcona kapitałowi intelektualnemu (www.intellectualcapital.se).
  • M'Pherson P.K., Pike S., Accounting, empirical measurement and Intellectual Capital. 4th Congress on the Management of Intellectual Capital, McMaster University, Hamilton 2001
  • Mouritsen J., Bukh P.N., Larsen H.T., Johansen M.R., Developing and managing knowledge through Intellectual Capital statements, "Journal of Intellectual Capital", 3, 2002.
  • Reilly R., Schweihs R., Valuing intangible assets, McGraw-Hill, Nowy Jork 1999.
  • Roos G., Bainbridge A., Jacobsen K., Intellectual capital analysis as a strategic tool, "Strategy and Leadership Journal", 29, 2001.
  • Stanfield K., Time capital and intangible accounting - new approaches to Intellectual Capital, Hershey, PA, Idea Group Publishing, 2001.
  • Stewart T. A., Intellectual Capital: The New Wealth of Organizations, Currency, Nowy Jork 1997.
  • Stewart T. A., The Wealth of Knowledge. Intellectual Capital and the Twenty-First Century Organization, Currency, Nowy Jork 2001
  • Strassmann P.A., Calculating knowledge capital, 1999 (dostępne na witrynie internetowej autora (www.strassmann.com)).
  • Sullivan P.H., Value driven intellectual capital: how to convert intangible corporate assets into market value, John Wiley & Sons, Inc., Nowy Jork 2000
  • Sveiby K.E., Methods for measuring intangible assets, 2002 (dostępne na witrynie internetowej autora (www.sveiby.com)).
  • Viedma J. M., SCBS: social capital benchmarking system, 5th Congress on Intellectual Capital Readings, Butterworth Heinemann, Boston 2002.
  • Zucker L.G., Darby M.R., Brewer M.B., Intellectual human capital and the birth of US biotechnology enterprises, Oxford University Press, Nowy Jork 2003.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171305477

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