Artikel
Intangible Assets – An Open Issue
We live in an ever more competitive, globalized world, in continuous technological evolution. Optimal resource management implies detailed knowledge on the value of intangible assets. In the present article, we aim to analyze the issue of intangible assets from the perspective of the Spanish accounting system, in order to identify the similarities and differences between it and the Romanian accounting system. The purpose of our approach is to complete the stage of knowledge concerning intangible capital – the hidden fortune of the new economy.
- Sprache
-
Englisch
- Erschienen in
-
Journal: CES Working Papers ; ISSN: 2067-7693 ; Volume: 3 ; Year: 2011 ; Issue: 4 ; Pages: 508-514 ; Iasi: Alexandru Ioan Cuza University of Iasi, Centre for European Studies
- Klassifikation
-
Wirtschaft
Accounting
- Thema
-
intangible assets
intellectual capital
Centro Europeo de Empresas e Innovación de Navarra
El Instituto de Análisis de Intangibles
IAS 38 Romania
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Fadur, Cristina-Ionela
- Ereignis
-
Veröffentlichung
- (wer)
-
Alexandru Ioan Cuza University of Iasi, Centre for European Studies
- (wo)
-
Iasi
- (wann)
-
2011
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Fadur, Cristina-Ionela
- Alexandru Ioan Cuza University of Iasi, Centre for European Studies
Entstanden
- 2011
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