publication . Other literature type . Article . 2010

Analysis of Appraising Agricultural Intangible Asset Value by Cost Method

Li, Xiao-Juan; Li, Xiao-Juan;
English
  • Published: 01 Jan 2010
  • Publisher: Unknown
Abstract
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 consideration of various factors related to appraisal result value) and disadvantages (high appraisal cost; difficult to appraise and grasp various appraisal factors) of appraising by cost method. The article also summarizes the precondition of appraising by cost method: it is applicable to appraise the agricultural intangible asset which can be reproduced and afresh developed. Based on the cognition of...
Subjects
free text keywords: Cost method, Agricultural intangible asset, Replacement cost, Opportunity cost, China, Agribusiness,, Agribusiness, Cost method, Agricultural intangible asset, Replacement cost, Opportunity cost, China
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