1 document found, page 1 of 1

Proposal for Measurement of Intangible Assets Through the Fair Value and Impair...

This article investigates the intangible assets and its measurement from the application of fair value and the impairment test. Initially, we approached the concept of active, in particular intangible asset, then leaving for the conceptualization and definition of fair value impairment test. After these presentations is made a proposal to measure the economic value of intangible assets from the fair value and t...