| Description |
1 online resource (167 pages) : illustrations |
| Contents |
FOREWORD; TABLE OF CONTENTS; EXECUTIVE SUMMARY; CHAPTER I: MEASURING INTELLECTUAL PROPERTY ASSETS; ANNEX A: PRICE AND QUALITY CHANGE; CHAPTER II: RESEARCH AND EXPERIMENTAL DEVELOPMENT; ANNEX B: QUESTIONS ON THE LENGTH OF THE SERVICE LIFE OF R & D; ANNEX C: CONSOLIDATED SET OF QUESTIONS FOR R & D PERFORMERS; ANNEX D: ADDITIONAL DATA REQUIREMENTS; ANNEX E: POINTERS ON DATA DEVELOPMENT FOR INTERNATIONAL TRANSACTIONS IN R & D; CHAPTER III: MINERAL EXPLORATION AND EVALUATION; ANNEX F: AUSTRALIAN MINERAL EXPLORATION AND EVALUATION SURVEYS; CHAPTER IV: SOFTWARE AND DATABASES |
| Summary |
The latest System of National Accounts (the 2008 SNA) recognizes, for the first time, that expenditures on research and experimental development (R & D) should be recorded as capital formation. This is an extension to the 1993 SNA, which recommends recording many acquisitions of software and databases, mineral exploration, and entertainment, artistic and literary originals as capital formation, too. These products have a common characteristic, namely that their value reflects the underlying intellectual property they embody, which is why they are referred to collectively in this publication as intellectual property products (IPPs). But they also share another important characteristic: their measurement is not straightforward, and in the absence of clear guidance it is highly likely that estimates will not be comparable between countries. This handbook is designed to provide that guidance by considering IPPs collectively, based on their common characteristics, by type, based on any specificities, such as data availability, and by detailed transaction - for example the valuation of IPPs that have been produced for internal use by their developers, the valuation of unsuccessful IPPs, and the production of IPPs produced and made freely available by government.--Publisher's description |
| Notes |
"This work is published on the responsibility of the Secretary-General of the OECD"--Title page verso |
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Corrigenda to OECD publications may be found online at: www.oecd.org/publishing/corrigenda |
| Bibliography |
Includes bibliographical references (pages 166-167) |
| Subject |
Intellectual property -- Economic aspects -- Handbooks, manuals, etc.
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| Genre/Form |
Handbooks and manuals.
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Handbooks and manuals.
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| Form |
Electronic book
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| Author |
Organisation for Economic Co-operation and Development. Secretary-General.
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| ISBN |
926407290X (print) |
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9264079203 (pdf) |
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9789264072909 (print) |
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9789264079205 (pdf) |
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(PDF) |
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