Intangible Assets Accounting
"There is no question that it is necessary to measure and manage intangible values such as know-how, competence or partnerships. The question is how to do that. It's not enough to say you care about the intangible assets and about their value creation potential. You must know how to identify, measure and manage the total value creation and the flows it generates inside the company. In this respect, companies have to benefit from the appropriate methodologies, technologies and tools."