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The Intangible Assets Investments: Accounting Treatment and Risks for Capital Investors and Management

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  • Violeta SACUI

    (The Western University of Timisoara, Romania)

  • Diana Claudia SALA

    (The Western University of Timisoara, Romania)

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    Abstract

    In the knowledge-based economy, the fundamental determinants of the company’s value, in the present, have an intangible nature. The intangible investments are the most important factors of the enterprise success. Wealth, growth and welfare are driven nowadays by intangible investments. The knowledge economy is characterized by huge investments in human capital and informational technology. The current accounting regulation does not allow companies to capitalize a big part of investments in intangibles (produced by a company) and to report these as assets in the financial reports. There are inconsistencies regarding the book-keeping treatment of the two categories of intangible assets: internally generated and externally, acquired from the outside of the company.

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    Bibliographic Info

    Article provided by Faculty of Management, Academy of Economic Studies, Bucharest, Romania in its journal REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT.

    Volume (Year): 12 (2011)
    Issue (Month): 4 (October)
    Pages: 673-682

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    Handle: RePEc:rom:rmcimn:v:12:y:2011:i:4:p:673-682

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    Related research

    Keywords: investments; intangible assets; valuation; book value; investors; managers.;

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    1. Higson, Chris, 2001. "Intangibles: Management, Measurement, and Reporting: by Baruch Lev, Washington, DC, Brookings Institution Press, 2001, pp. viii+216," The International Journal of Accounting, Elsevier, vol. 36(4), pages 501-503, 012.
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