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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Abstract/Index

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.

References

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
URI:	https://tesi.luiss.it/id/eprint/27105

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