外文翻译-无形资产评估的标准及对策（适用于外文翻译+中英文对照）--毕业论文设计.doc

w 广西xxxxxxxx大学 毕业论文外文翻译 系 别 财经系 专 业 财务管理 班 级 财务xxxx 学 号 xxxxxxxx 姓 名 xxxxxxx 指导教师 xxxxxx 2012年 5月 10日 Intangible assets appraisal and the out-of-standard countermeasures Enzo Baglieri Vittorio Chiesa Alberto Grando ABSTRACT Intangible assets are increasingly considered the ultimate roots of company’s success. This paper aims to propose a method to estimate the value embedded in RD activities, which could be used for: (i) a una tantum evaluation of a firm’s value, related to specific actions such as mergers, acquisition, etc.; and (ii) a periodic evaluation, with the perspective of the economic reporting, focused to estimate the RD shareholder value creation. The proposed framework is based on the assumption that there is a strong relationship between the RD contribution to shareholder value and the operational performance of RD activities. The paper describes such a framework as well as an empirical application. KEY WORDS:intangible assert; Evaluation of intangible assets;RD Evaluation. INTRODUCTION Intangible assets evaluation, more and more problems caused by the attention of industry and economic circles.Americans never seriously intangible assets to the universal attention intangible asset, and this is certainly a big improvement.But, in the invisible HYPERLINK javascript:changelink(/wangxiao/pinggu/,ZH_CN2EN); Asset appraisal.Work in the occurrence of is tempered out-of-standard caused concerns. THE PERFORMANCE OF ANOMIE A, out-of-standard intangible assets evaluation than tangible assets evaluation, often appear more complex disorder phenomenon.Intangible assets assessment of out-of-standard manifests itself in many ways, summarized up mainly displays in the following four aspects. 　　One is the legal anomie.Intangible assets assessment is certain laws, regu