La valutazione del capitale intellettuale

Intellectual capital is gaining in importance over the years, evolving from a "needed to win" resource, necessary to control the market, into a "needed to play" resource, namely an essential element for the survival of the firm. This evolution has led to innovations in accounting...

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Bibliographic Details
Main Author: Giuliani, Marco (auth)
Format: Book Chapter
Published: FrancoAngeli 2017
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Online Access:Get Fullteks
DOAB: description of the publication
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520 |a Intellectual capital is gaining in importance over the years, evolving from a "needed to win" resource, necessary to control the market, into a "needed to play" resource, namely an essential element for the survival of the firm. This evolution has led to innovations in accounting concepts, methods and tools. This work offers a critical analysis of the main methods and tools for the evaluation of the intellectual capital, of the potentials and limits of the various evaluation models proposed by the doctrine and the practice. A business case study completes the book. 
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653 |a intellectual capital 
653 |a auditing 
653 |a accounting 
653 |a intangibles 
653 |a financial valuation 
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