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

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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...

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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/

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