Intangible Assets – Important Resources for Performant Enterprise Gestion
Along time, the goal of intangible assets became very important for the activity and prosperity of business. This matter is achieved as well as more and more the companies operate in a global economy which has as main base the digital revolution and information management. The increase of the immate...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
General Association of Economists from Romania
2006-08-01
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| Series: | Theoretical and Applied Economics |
| Subjects: | |
| Online Access: |
http://store.ectap.ro/articole/140.pdf
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| Summary: | Along time, the goal of intangible assets became very important for the activity and prosperity
of business. This matter is achieved as well as more and more the companies operate in a global
economy which has as main base the digital revolution and information management. The increase of the
immaterial investments percent requires evaluation and recognition criteria by knowledge, intelligence
and human competence. But recently, the accounting standards were about to accord negligible attention
or even totally ignored the appropriate modalities of report this category of assets. The accounting,
obliged to bend to economic, financial and juridical logics, in a „Taylor” modality, presents an unreal
image of the company economic life and particularly of investment activity. In a competitive environment,
the reliability of future economic benefits, generated by investments, depends less on their material
or immaterial nature and more on the characteristics of the market they operate on. These are just a few
reflections which determined us to focus our attention to this thought-provoking domain of immaterial
investments, appreciated as a potential for the company. |
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| ISSN: | 1841-8678 1844-0029 |