When is an asset not an asset?
Tony Tollington
(Middlesex University Business School, The Burroughs, London, UK)
Jonathan Liu
(Middlesex University Business School, The Burroughs, London, UK)
3104
Abstract
Examines the weaknesses of the current UK and US definitions of an asset. Presents an argument for them to be updated to include valuable internally created intangible assets, such as brands and software, which currently fall outside the scope of them.
Keywords
Citation
Tollington, T. and Liu, J. (1998), "When is an asset not an asset?", Management Decision, Vol. 36 No. 5, pp. 346-349. https://doi.org/10.1108/00251749810220559
Publisher
:MCB UP Ltd
Copyright © 1998, MCB UP Limited