European And International Approach On The Accounting For Intangible Assets
AbstractThe development of the competitiveness hasn’t been a priority for Romanian companies until the moment of the economical crisis. The difference can be seen in quality, services, innovation, image, knowledge, the approach to information, culture, etc. The companies that manage to differentiate from the others will resist in time and the economic advantage is made through intangible assets. The assessment of the intangible assets is the real description of the company wealth which is very well known to all balance sheet users, because it contains their fair value.
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Bibliographic InfoArticle provided by Romanian-American University in its journal Journal of Information Systems and Operations Management.
Volume (Year): 5 (2011)
Issue (Month): 2 (December)
intangible assets; assessment; reassessment; recognition; fair value;
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