Any intangible asset that consists of human knowledge and ideas. Some examples are patents, copyrights, trademarks and software. Most such assets cannot be recongized on a balance sheet when internally generated, since it is very difficult to objectively value intellectual property assets (slightly different rules apply in the case of software). They can, however, be included in a balance sheet if acquired, which allows a more accurate valuation for the asset (that is, the acquisition cost).
Related information about intellectual property:
- Intellectual property - Wikipedia, the free encyclopedia
Intellectual property (IP) is a juridical concept which refers to creations of the mind for which exclusive rights are recognized. Under intellectual property law, ...
- What is Intellectual Property? - WIPO
Intellectual property (IP) refers to creations of the mind: inventions, literary and artistic works, and symbols, names, images, and designs used in commerce.
- What is Intellectual Property? - U.S. Patent and Trademark Office
Just like other kinds of property, intellectual property needs to be protected from unauthorized use. There are four ways to protect different types of intellectual ...
- Intellectual Property Office - Welcome to the Intellectual Property Office
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- Did You Say “Intellectual Property”? It's a Seductive Mirage - GNU ...
There is no such unified thing as “intellectual property”—it is a mirage. ... The term “intellectual property” is at best a catch-all to lump together disparate laws.
- Intellectual Property (Stanford Encyclopedia of Philosophy)
Mar 8, 2011 ... Intellectual property is generally characterized as non-physical property that is the product of original thought. Typically, rights do not surround ...
- Business Topics - Intellectual property | business.gov.au
Intellectual property (IP) represents creations of the mind or intellect that can be legally owned. Protecting it is vital to the success of your business.
- Section of Intellectual Property Law - American Bar Association
28th Annual Intellectual Property Law Conference April 3 - 5, 2012. Arlington, VA ... New Practitioner's Guide to Intellectual Property · Trademark and Deceptive ...