Patent-backed debt finance: should company law take the lead to provide a "true and fair" view of SME patent assets?

Patent-backed debt finance: should company law take the lead to provide a "true and fair" view of SME patent assets?

The most important high technology intellectual property (IP) rights in terms of innovation are patents,a form of intangible property right. Even though these corporate assets drive 21st century technological innovation, patent-backed lending to UK SMEs remains underdeveloped. One reason is that t...

Full description

Bibliographic Details
Main Author: Denoncourt, Janice A.
Format: Thesis (University of Nottingham only)
Language:English
Published: 2015
Subjects:
accounting standard
annual report
annual return
corporate governance
corporate reporting
corporate disclosure
disclosure
intellectual property
IP
IPR
IAS 38
narrative reporting
SME
strategic report
true and fair view
Online Access:https://eprints.nottingham.ac.uk/30743/

Internet

https://eprints.nottingham.ac.uk/30743/

Similar Items