NA/81 Balance sheet valuation: produced intangible assets and non-produced assets

Pommée, Marcel and Willem Baris (1996).This paper deals with the estimation of opening and closing stocks of produced intangible assets such as mineral exploration, computer software and artistic originals and non-produced assets such as land, subsoil assets, patented entities and purchased goodwill. The first section elaborates on the main conceptual issues related to the compilation of stock data such as the asset boundary, the relation between flows and stocks and principles of valuation. The following sections discuss each of the asset categories in detail.

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