Handbook on Deriving Capital Measures of Intellectual Property Products
The latest System of National Accounts (the 2008 SNA) explicitly recognises, for the first time, that expenditures on research and experimental development (R&D) should be recorded as capital formation. This is a natural extension to the 1993 SNA, which recommends recording many acquisitions of...
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| Format: | eBook |
| Language: | English |
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Paris
OECD Publishing
2009
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| Collection: | OECD Books and Papers - Collection details see MPG.ReNa |
Table of Contents:
- Foreword
- Measuring Intellectual Property Assets
- Mineral Exploration and Evaluation
- Entertainment, Literary and Artistic Originals
- Executive Summary
- References
- Research and Experimental Development
- Software and Databases