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Convergences and divergences in accounting for intangible assets in the context of globalization of exchanges and transnationalization of companies

Author

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  • Victoria FIRESCU

    (Universitatea of Pitesti, Romania)

Abstract

The current accounting treatment of intangible assets is far from being generally accepted and defined in the knowledge-based economy. The recognition and evaluation of internally generated trademarks is an unsolved aspect of accounting regulations in the context of a transnationalization phenomenon. On the other hand, residual goodwill cannot reflect the intellectual capital and the company's knowledge which help optimize and create durable value. To prevent an alteration of the comparability of companies’ financial statements, it is recommended that financial analysts take into account the economic goodwill based on entity economic performance and not the accounting goodwill which follows accounting regulations.

Suggested Citation

  • Victoria FIRESCU, 2009. "Convergences and divergences in accounting for intangible assets in the context of globalization of exchanges and transnationalization of companies," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 99-120, December.
  • Handle: RePEc:cbu:jrnlec:y:2009:v:3:p:99-120
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    Cited by:

    1. Cristina Gabriela, LELIUC (Cosmulese) & Dorel, MATES & Laurentiu, ANISIE, 2016. "Particulars On Approaches And Methods Used To Value Intangibles Assets," Management Strategies Journal, Constantin Brancoveanu University, vol. 34(4), pages 28-39.

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