Handbook on Deriving Capital Measures of Intellectual Property Products

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The latest System of National Accounts (the 2008 SNA) explicitly recognizes, for the first time, that expenditures on research and experimental development (R&D) should be recorded as capital formation. This is a natural extension to the 1993 SNA, which recommends recording many acquisitions of software and databases, mineral exploration, and entertainment, artistic and literary originals as capital formation, too. These products have a common characteristic, namely that their value reflects the underlying intellectual ...

Handbook on Deriving Capital Measures of Intellectual Property Products 2010, Organization for Economic Co-Operation & Development, Paris, France

ISBN-13: 9789264072909

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