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Economic impacts of NIC in GDP formation as percentage (%) of GDP, i.e. how much of GDP is depending on and produced by utilizing NIC; Efficiency of NIC as output/input ratio, i.e. ratio of percentage impact in GDP per cost of input as percentage of GDP; In further sections national intangible capital NIC and the ELSS methodology is described ...
A code of practice can be a document that complements occupational health and safety laws and regulations to provide detailed practical guidance on how to comply with legal obligations, and should be followed unless another solution with the same or better health and safety standard is in place, [1] or may be a document for the same purpose published by a self-regulating body to be followed by ...
The International Accounting Standards Board standard 38 (IAS 38) [7] [8] defines an intangible asset as: "an identifiable non-monetary asset without physical substance". This definition is in addition to the standard definition of an asset which requires a past event that has given rise to a resource that the entity controls and from which ...
Intangible asset finance, also known as IP finance, is the branch of finance that uses intangible assets such as intellectual property (legal intangible) and reputation (competitive intangible) to gain access to credit. Like other areas of finance, intangible asset finance is concerned with the interdependence of value, risk, and time.
Intellectual capital is the result of mental processes that form a set of intangible objects that can be used in economic activity and bring income to its owner (organization), covering the competencies of its people (human capital), the value relating to its relationships (relational capital), and everything that is left when the employees go home (structural capital), [1] of which ...
Intangible property is used in distinction to tangible property. It is useful to note that there are two forms of intangible property: legal intangible property (which is discussed here) and competitive intangible property (which is the source from which legal intangible property is created but cannot be owned, extinguished, or transferred).
When the purchaser of an intangible asset is allowed to amortize the price of the asset as an expense for tax purposes, the value of the asset is enhanced by this tax amortization benefit. [1] Specifically, the fair market value of the asset is increased by the present value of the future tax savings derived from the tax amortization of the ...
The French generally accepted accounting principles, called Plan Comptable Général (PCG) is defined by the regulation n°2014-03 written by the Authority of Accounting Rules (Autorité des normes comptables, abbr. ANC), [1] validated by the Minister of the Budget. The Authority of Accounting Rules was created by the ordonnance no 2009-79 and ...