The value attached to intangible assets has increased manifold in the current era of knowledge economy. Intangible … assets are a major tool for firms to build competitive advantages. As firms now become more knowledge and information …-based, intangible assets will comprise a significant percentage of the overall value of businesses. It's the intangible assets that …

Intangible assets are a major tool for organizations to build competitive advantages as the value attached to … intangible assets has increased manifold in the current era of knowledge or information economy. As firms now become more … knowledge and information-based, intangible assets will comprise a significant percentage of the overall value of businesses …

of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 – Fair Value Measurement in May 2011. The … objective of IFRS 13 is to unify the approaches to determining fair value under IFRSs. The aim of this paper is to offer a …