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Introduction
Intangible assets refer to the assets which are not physical in nature. Common intangible assets are intellectual property such as copyright, patent, trademark etc, and brand image, goodwill, employee relations etc. It is wrong to only consider the assets which are tangible in nature (Bryan et al., 2017). It is important to calculate the value of intangible assets to know the worth of a business.
Recognition and measurement of …
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