New model revolutionizes accounting for intangible assets, impacting investor decisions.
The article discusses the importance of accounting for intangible assets and the need for a quantitative model to improve investor decisions. Current accounting standards lack clear guidelines for intangible assets, leading to incomplete financial reports. The study aims to propose a new model for accounting intangible assets to provide accurate information for investors and address existing shortcomings in measurement and disclosure. The research uses a mix of theoretical analysis and practical application to develop a quantitative model that can enhance the transparency and accuracy of financial information related to intangible assets.