无形资产评估外文翻译.docVIP

济南大学毕业论文外文资料翻译 PAGE 17 - Market Management Review, 2003, Vol. 6, No. 1, 53-73. 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, f