Accounting and Evaluation of Knowledge Capital

Accounting and evaluating Knowledge Capital is an emerging problem that must be solved under the new international accounting standards. Theory of knowledge management continues to produce evidence about the importance of intangible assets as a source of value. This book is designed to build bridges between the two views of the problem: first, proposed in the recent theory on evaluating of intangible assets or knowledge management theory; second, the new international accounting standards under the principle of "fair value of assets "that leads us to the market and universal assessment methods.



Author José Maria Pedro
Edition 2009
Pages 304
ISBN 978-972-54-0225-2
Price 28,07 €






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Knowledge Capital

In this work, the Knowledge Capital is explained in detail, summarizing the most important contributions of the last decade. The authors present the ladder of knowledge, which translates into a comprehensive and innovative approach to Knowledge Management. This work also summarizes the most important contributions to evaluate the Knowledge Capital as an intangible asset. They are explained and compared twenty-six valuation models, and applied two models business of Euronext Lisbon, with aspects of internal and external assessment of organizations on the market.It is also proposed and implemented a new model more complete, the Model and Market Performance.



Authors Paulo Cardoso Amaral
José Maria Pedro
Edition 2004
Pages 406
ISBN 972-54-0094-1
Code 610006
Price 25,24 €







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