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EVALUATING INTANGIBLE CAPITAL BY "PARTITION METHOD"
Author(s): 
Pages: 80-83
Year: Issue:  2
Journal: JOURNAL OF GANSU SCIENCES

Keyword:  无形资产财务会计法层次分析法;
Abstract: 传统的无形资产评估方法一般均为财务会计法,主要有市场价值法、现金流量法和重置成本法3种.这3种方法工作量大,评估程度复杂并且缺乏整体性.因此提出一种无形资产评估方法--分割法,它可以很好的避免以上缺陷.
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