澳洲体育学论文代写：无形资产
在21世纪,世界经济已逐渐成为知识,不同公司之间的竞争不只是依靠物理资产,但无形资产。无形资产可以是一个有效的工具来提高公司的价值和性能。公司,有更多的无形资产能够带来更多利润和获得更多的竞争优势。此外,股东的价值与无形资产。根据HMT 2007年10月,英国商业投资将近£1300亿无形资产占20%与实物资产相比2004年,这些投资只有40%的实物投资是值得的。此外,2012有形账面资产净值仅占总市值的49%左右的标准普尔和55%的FTSE100科尔(2012)。业务,不专注于他们的无形资产,在资产很容易落后改变革命。无形资产的会计标准理解不深的,因为他们是基于残酷但相关性和越来越多的无形资产不稳定。因此,有时它是困难的为企业利用和认识无形资产与有形资产相比。几乎所有的公司都无法评估无形资产,这将有巨大影响的决策和投资。越来越多的知识型企业专注于公开他们的无形资产。他们认为无形资产信息披露可以是一个有效的方法,不仅可以为他们如何使用通知股东无形资产创造价值也为吸引投资者来显示一个精确的公司业绩。
澳洲体育学论文代写：无形资产
In the 21st century, world economy has gradually become knowledge-based, and the competition amongst different companies does not simply rely on physical assets but intangible assets. Intangibles can be an effective tool to enhance company’s value and performance. Companies, with more intangible assets are able to drive more profit and have more competitive advantages. Furthermore, shareholder’s value is more tied up with intangibles. According to HMT October 2007, UK business has invested nearly £130bn in intangible assets which account for 20% in comparison with physical assets in 2004 while those investments was worth only 40% of physical investment. Besides, 2012 tangible book or net asset value only accounted for around 49% of the total market capitalization in the S&P500 and 55% of the FTSE100 (Cole 2012). Businesses, which do not concentrate on their intangible assets, will easily fall behind in the assets changing revolution. The accounting standards for intangible assets are incomprehensive as they are based on the rigorousness but relevance and more intangible assets are instability. Therefore, sometimes it is difficult for companies to capitalize and recognize intangible assets in comparison with physical assets. Almost all the companies are unable to fairly evaluate the intangibles, which will have the huge influence on both of decision-making and investment. An increasing number of knowledge-based companies are focusing on disclose their intangible assets. They believe that intangible assets disclosure can be an effective way that not only can inform their shareholders for how they using the intangible assets to create value but also for attracting the investors to show an accurate firm’s performance.
