Tham khảo Tài sản vô hình

  1. ↑ Webster, Elisabeth; Jensen, Paul H. (2006). Investment in Intangible Capital: An Enterprise Perspective. The Economic Record, Vol. 82, No. 256, March, 82-96.
  2. ↑ Lev, Baruch; Daum, Juergen (2004). “The dominance of intangible assets: consequences for enterprise management and corporate reporting” (PDF). Measuring Business Excellence 8 (1): 6–17. doi:10.1108/13683040410524694. 
  3. ↑ “SAC 4: Definition and Recognition of the Elements of Financial Statements” (PDF). Australian Accounting Standards Board. Truy cập ngày 19 tháng 12 năm 2012. 
  4. 1 2 “IAS 38”. International Accounting Standards Board. Truy cập ngày 19 tháng 12 năm 2012. 
  5. ↑ Bureau of Economic Analysis (2013). Preview of the 2013 Comprehensive Revision of the National Income and Product Accounts. https://www.bea.gov/scb/pdf/2013/03%20March/0313_nipa_comprehensive_revision_preview.pdf
  6. 1 2 Corrado, Carol. Charles Hulten, and Daniel Sichel (2006). Intangible Capital and Economic Growth. Federal Reserve Board Discussion Paper N. 2006-24. April. http://www.federalreserve.gov/pubs/feds/2006/200624/200624pap.pdf
  7. ↑ For international legal lives by class of intangible asset, see the table in Tax amortization lives of intangible assets
  8. ↑ Treas. Reg. § 1.263(a)-4.
  9. ↑ Donaldson, Samuel A. Federal Income Taxation Of Individuals: Cases, Problems and Materials (2nd ed.). St. Paul: Thomson West, 2007. pg. 200.
  10. ↑ "Action Plan on Base Erosion and Profit Shifting." (2013) Organisation for Economic Co-operation and Development (OECD). http://www.oecd.org/sti/inno/46349020.pdf
  11. ↑ Florida Intangible Tax

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