INTANGIBLE ASSETS – AN OPEN ISSUE
We live in an ever more competitive, globalized world, in continuous technological evolution. Optimal resource management implies detailed knowledge on the value of intangible assets. In the present article, we aim to analyze the issue of intangible assets from the perspective of the Spanish account...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Alexandru Ioan Cuza University of Iasi
2011-12-01
|
| Series: | CES Working Papers |
| Subjects: | |
| Online Access: | http://www.cse.uaic.ro/WorkingPapers/articles/CESWP2011_III4_FAD.pdf |
| Summary: | We live in an ever more competitive, globalized world, in continuous technological evolution. Optimal resource management implies detailed knowledge on the value of intangible assets. In the present article, we aim to analyze the issue of intangible assets from the perspective of the Spanish accounting system, in order to identify the similarities and differences between it and the Romanian accounting system. The purpose of our approach is to complete the stage of knowledge concerning intangible capital – the hidden fortune of the new economy. |
|---|---|
| ISSN: | 2067-7693 |