مجلة الدراسات المالية والمحاسبية والإدارية
Volume 9, Numéro 2, Pages 316-335
2022-12-31
Intangible Assets -valuation And Economic Benefit- -pfizer Case Study-
Authors : Amri Sami .
Abstract
In this paper, we have explained the economic importance of intangible assets to make the right decision on how to use them in an optimal way. At first, we tried to define the intangible assets, through an economic analysis of the characteristics of these assets, in addition to that we explained he most important way to evaluate them. Then in the next step, and by applying to Pfizer, we calculated some indicators before and after deleting the intangible assets, to notice their impact in creating value on the company. The most important result that was reached is that intangible assets have a direct role in creating value in Pfizer, and by removing them from the financial statements, the company’s performance will decline and cannot be dispensed with in the evaluation of the company.
Keywords
Intangible Assets ; Value Creation ; Economic Benefits ; Pfizer
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