RECOGNITION AND ASSESSMENT OF IDENTIFIABLE AND UNIDENTIFIABLE INTANGIBLE ASSETS
Intangible assets are often characterized by high initial costs, low or declining costs, scale economies, collective consumption and imperfect substitution. In an economic entity, the more it comes out of a certain element, the unit costs are reduced. Most licensed products can be consumed by more...
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| Format: | Article |
| Language: | English |
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Editura Univeristatii "Stefan cel Mare" din Suceava
2018-12-01
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| Series: | USV Annals of Economics and Public Administration |
| Subjects: | |
| Online Access: | http://annals.seap.usv.ro/index.php/annals/article/view/1075/934 |
| Summary: | Intangible assets are often characterized by high initial costs, low or declining costs, scale economies,
collective consumption and imperfect substitution. In an economic entity, the more it comes out of a certain element, the
unit costs are reduced. Most licensed products can be consumed by more people at a time. The imperfect substitution
refers in particular to the human capital analyzed as a component of intangible assets. Goodwill and human capital, as
unidentifiable assets, spark numerous controversy over the recognition and assessment accounting methodology.
Among the identifiable assets, the article presents the issue of trademarks as they have the ability to provide income for
the economic entity. |
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| ISSN: | 2285-3332 2344-3847 |