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The Intangible Assets Investments. Characteristics And The Accounting Treatment

Author

Listed:
  • Sacui Violeta

    (West University Timisoara, Faculty of Economics and Business Administration)

  • Prediscan Mariana

    (West University Timisoara, Faculty of Economics and Business Administration)

Abstract

In the knowledge-based economy the fundamental determinants of the enterprise 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. Despite of the increased importance of intangible assets, as the source of the firm` competitive advantages, the information regarding these kind of assets, both available in the inside of the firm and, which is presented to the externals, is pour. In this paper I present the reasons for this situation.

Suggested Citation

  • Sacui Violeta & Prediscan Mariana, 2011. "The Intangible Assets Investments. Characteristics And The Accounting Treatment," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 295-300, July.
    • Handle: RePEc:ora:journl:v:1:y:2011:i:1:p:295-300
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    File URL: http://anale.steconomiceuoradea.ro/volume/2011/n1/018.pdf
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    Cited by:

    1. Osama Omar Jaara & Khalid Abdul Rahman Elkotayni, 2016. "The Impact of Intangible Assets Internally Developed on the Market Value of Companies "A Field Study in the Pharmaceutical Companies in Jordan."," Accounting and Finance Research, Sciedu Press, vol. 5(2), pages 154-154, May.

    More about this item

    Keywords

    intangible; investments; assets; accountancy; value;
    All these keywords.

    JEL classification:

    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies

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