نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیار گروه حسابداری پردیس فارابی دانشگاه تهران.
2 دانشیار گروه حسابداری دانشکده علوم اداری و اقتصاد دانشگاه فردوسی مشهد
3 دانشجوی دکتری حسابداری پردیس فارابی دانشگاه تهران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Abstract
Due to the movement of the country's economy towards the knowledge-based economy and the growth and development of knowledge-based companies, the importance of valuing the intangible assets of these companies has become more and more apparent. Much research has been done on quantitative variables to measure intangible assets and their relationship to other variables, and none specifically addresses the financial statements of knowledge-based companies and provides a practical model for such companies in the developing economy. The present study deals with the issue of providing a suitable model for valuing intangible assets in knowledge-based companies. In this study, with the help of interviews and based on the content analysis of interviews with 15 experts and experts in the field of intangible assets and knowledge-based companies, a model for valuing intangible assets in knowledge-based companies in 1400 has been proposed. In this valuation model, intangible assets are identified quantitatively (qualitatively) based on intangible assets and the variables below the measurable index obtained from interviews with experts seem appropriate. The consequences of intangible assets valuation, use as input to corporate valuation and financing purposes, reduction of information asymmetry and applied management tools were also confirmed.
کلیدواژهها [English]