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001-es BibID:	BIBFORM106143
Első szerző:	Hamad, Mirjam (közgazdász)
Cím:	Valuation of intellectual capital based on Baruch lev's knowledge capital earnings method / Hamad Mirjam
Dátum:	2019
ISSN:	1222-569X 1582-5450
Megjegyzések:	In the scope of the present study, I deal with intangible assets and present those intangible assets that are accountable by the Hungarian accounting system and international financial reporting standards. The article mentions intangible assets existing in the everyday life of enterprises, although the accounting systems cannot fully present them for various reasons in their balance sheet.I present the intangible assets separately which have different statement ways and different future evaluation methods in various accounting systems. As numerous economists have tried to develop different methods/models for measuring the above assets, the study presents Baruch Lev`s knowledge capital earnings model through an example of a company applying international financial reporting standards. The model divides the earnings of the company into three parts, earnings achievable through physical, financial and intangible assets. The model considers the value of intangible assets (intellectual capital) as a residual value remaining the deduction of the earnings linked to physical and financial assets. For the illustration of this method, a free cash flow-based model has been developed, which was solved in several variations using the Monte Carlo simulation, and the method applicability was demonstrated by analysing the simulation results of the practical example.
Tárgyszavak:	Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény külföldi lapban folyóiratcikk
Megjelenés:	Annals of University of Oradea. Economic science. - 28 : 1 (2019), p. 134-145. -
Internet cím:	Intézményi repozitóriumban (DEA) tárolt változat
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