Accounting Principles and Methods for the Knowledge Assets: Perspectives from the Past Input and Future Output in R&D

DOI

10.2991/msmi-16.2016.43How to use a DOI?

Keywords

Knowledge assets; Accounting system; Soft measurement

Abstract

The accounting principles for the knowledge assets were built up in order to support the operation and management of the knowledge economy; and the accounting measurement methods were discussed from the perspectives of past input and future output in R&D respectively, taking the patent assets as example. The trait of the soft measurement in the knowledge assets accounting was a great breakthrough to the traditional accounting system oriented within physical assets. The establishment and implementation of the accounting system would provide accounting tools for enterprises to create and manage their knowledge, and supply basic data for countries to investigate and analyze the national knowledge assets as well.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Xi-Rong Gao
AU  - Na Yang
AU  - Jian Yang
AU  - Si-Nian Liu
PY  - 2016/08
DA  - 2016/08
TI  - Accounting Principles and Methods for the Knowledge Assets: Perspectives from the Past Input and Future Output in R&D
BT  - Proceedings of the 2016 International Conference on Management Science and Management Innovation
PB  - Atlantis Press
SP  - 178
EP  - 182
SN  - 2352-5428
UR  - https://doi.org/10.2991/msmi-16.2016.43
DO  - 10.2991/msmi-16.2016.43
ID  - Gao2016/08
ER  -