Analysis of Appraising Agricultural Intangible Asset Value by Cost Method

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Li, Xiao-Juan;
(2010)
  • Subject: Cost method, Agricultural intangible asset, Replacement cost, Opportunity cost, China, Agribusiness,

On the basis of describing the connotation of agricultural intangible asset and cost method, the technical ideas of appraising by cost method are introduced. The article analyzes the advantages (simple appraisal principle and easy to understand and grasp; overall consid... View more
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