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FiMIAM: financial method of intangible assets measurement

Irena Rodov (Areopa bvba, Maastricht School of Management, Maastricht, The Netherlands and Zellik, Belgium)
Philippe Leliaert (Areopa bvba, Maastricht School of Management, Maastricht, The Netherlands and Zellik, Belgium)

Journal of Intellectual Capital

ISSN: 1469-1930

Article publication date: 1 September 2002

8990

Abstract

Today’s measurement systems fail to adequately account for intellectual capital (IC) in a transparent yet comprehensive manner. In spite of many recent attempts to qualify and sometimes quantify intangibles, there exists as yet not one standardized system that is sufficiently developed and globally accepted. The aim of the present paper is to contribute towards the creation of such a system. The financial method of intangible assets measurement (FiMIAM) presented in this paper aims to overcome some of the weaknesses of recent methods of IC valuation, and contribute to the creation of complete balance‐sheets, reflecting both the tangible and intangible assets of a company.

Keywords

Citation

Rodov, I. and Leliaert, P. (2002), "FiMIAM: financial method of intangible assets measurement", Journal of Intellectual Capital, Vol. 3 No. 3, pp. 323-336. https://doi.org/10.1108/14691930210435642

Publisher

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MCB UP Ltd

Copyright © 2002, MCB UP Limited

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