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The Accounting for Intangible Assets and Impact of Assets Impairment

Author

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  • Nicolae Traian Cristin

    (Department of Finance and Accounting , Faculty of Economic Sciences, University “OVIDIUS”, Constantza, Romania)

Abstract

The intangible assets are increasingly considered the ultimate roots of company’s performance. The recent global financial crisis has awakened everyone associated with the field of management and accountancy. The importance and attractiveness of accounting numbers (earnings, dividends, and cash flows), which play a significant role in business valuation, is increasing day by day. The paper investigates the impact of IAS 36 “Assets impairment” on analysts’ choice and selection of different valuation models. Fair value accounting is used when reliable fair value estimates are available and when they convey information about operating performance. In some cases, although some assets contribute to the estimation of future cash flows, they can not be allocated to that cash-generating unit on a reasonable and consistent. This could be the case of goodwill or a corporate asset, such as those belonging to the corporate headquarters.

Suggested Citation

  • Nicolae Traian Cristin, 2014. "The Accounting for Intangible Assets and Impact of Assets Impairment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 684-689, May.
    • Handle: RePEc:ovi:oviste:v:xiv:y:2014:i:1:p:684-689
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    Citations

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    Cited by:

    1. Yasar Bayraktar & Asiye Tutuncu, 2020. "The Effect of R&D Expenditures on Earnings Management: A Research on Bist-All Shares," Istanbul Business Research, Istanbul University Business School, vol. 49(2), pages 301-315, November.

    More about this item

    Keywords

    intangible assets; assets impairment; fair value.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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