The accounting and valuation of patents in Italy

Mancino, Mario (A.A. 2018/2019) The accounting and valuation of patents in Italy. Tesi di Laurea in Accounting, Luiss Guido Carli, relatore Elisa Raoli, pp. 48. [Bachelor's Degree Thesis]

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Intangible assets in economic activity: identification and classification. Intangible assets in a business context. Intangible assets within the financial statements: national and international accounting standards. Intangibile asset and tax benefits: "patent box", a lighter regime for income. The economic evaluation of patents. Function of the patent and importance of the economic evaluation.


Bibliografia: pp. 47-48.

Thesis Type: Bachelor's Degree Thesis
Institution: Luiss Guido Carli
Degree Program: Bachelor's Degree Programs > Bachelor's Degree Program in Economics and Business, English language (L-33)
Chair: Accounting
Thesis Supervisor: Raoli, Elisa
Academic Year: 2018/2019
Session: Extraordinary
Deposited by: Alessandro Perfetti
Date Deposited: 09 Sep 2020 12:10
Last Modified: 09 Sep 2020 12:10


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