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The Key Sustainable Resource for the Companies Value – Intangible Assets

Project Title: The Key Sustainable Resource for the Companies Value – Intangible Assets
Author: Mr. Mariko Birger Otte
Advisor: Dr. Tanakorn Limsarun
Degree: Master of Business Administration (International Program)
Major: Human Capital Management
Faculty: Graduate Schools
Academic year: 2020


Conference Proceedings
National and International Academic Conference “Innovation and Management for Sustainability” 9-10 July 2020


Otte, Mariko Birger. (2020). The key sustainable resource for the companies value – intangible assets. (Independent study, Master of Business Administration). Bangkok: Siam University.


Essential resources of the economy had changed rapidly – an increasing number of software, brands, and online-data got the main assets of sustainable value for a company. These goods have no physical substance and are not financial assets; accounting setters referring them as intangibles. This documentary research used these intangible assets, analyzed their company’s value creation, showed various approaches of activation, along with future treatments in the balance sheet and the profit and loss statement. In particular, the key differences by self-developed- compare to purchased intangibles and a special kind of intangible asset, called Goodwill, was analyzed. This paper investigated the reason behind the measurable gap between balanced equity and the value of a company in the stock market. One explanation was that the international accounting standard setter could not agree on a Fair-Value accounting for every item. That leads to the cohesion of historical cost and Fair-Value assets in the balance sheet, making it difficult for any stakeholder to compare companies of the same type. The results showed that the work of the top management was harder to evaluate for shareholders, therefore, this independent study’s main task was to find a way to calculate the real value of intangible assets. The investigation ended with a suggestion to create a separate balance sheet called information balance. This balance focuses on delivering forecasts to provide the shareholders with the necessary information about the company.

Keywords: Intangible Assets, Sustainable Resources, Companies Value.

The Key Sustainable Resource for the Companies Value – Intangible Assets

Master of Business Administration (International Program), Siam University, Bangkok, Thailand