Empirical study on the degree of homogeneity of financial reporting concerning intangible assets
The purpose of this paper is to identify to what extent is the information presented by Romanian companies quoted in the Bucharest Stock Exchange, concerning intangible assets, homogenous and what are the intangible assets included in financial reporting. We have also monitored a series of indicators of intangible capital, made up of human, relational, and structural capital, in order to identify to what extent the Romanian accounting environment meets the challenges of acknowledging intangible elements. We have analyzed the financial statements corresponding to the fiscal year ended on 31.12.2010 and the annual reports drawn according to the regulation of the National Commission for Tangible Values (CNVM) no. 1/2006 for 35 companies.
Volume (Year): XVIII (2012)
Issue (Month): (May)
|Contact details of provider:|| Postal: Str. Daliei nr. 1/A, 300558 Timişoara|
Phone: 0256-202931 int. 115
Web page: http://fse.tibiscus.ro/
More information through EDIRC
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Sveiby, Karl-Erik, 1996. "Transfer of knowledge and the information processing professions," European Management Journal, Elsevier, vol. 14(4), pages 379-388, August.
When requesting a correction, please mention this item's handle: RePEc:tdt:annals:v:xviii:y:2012:p:342-349. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ramona Violeta Vasilescu)
If references are entirely missing, you can add them using this form.