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Intangible Assets: A Study of Valuation Models

Author Affiliations

  • 1Department of Agricultural Economics and Management, Rajasthan College of Agriculture, MPUAT, Udaipur, Rajeshthan, INDIA

Res. J. Management Sci., Volume 2, Issue (2), Pages 9-13, February,6 (2013)


In this Paper discussion about the different valuation models related to intangible assets. A discussion of theory identifies and classifies a number of intangible assets. This paper highlights accounting treatment of intangible assets and related aspect. Different valuation approaches, valuation issues and methodology are explained in this theory.


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