Accounting estimates of Intangible Assets - between Myth and Reality

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en Limba Engleză Carte Paperback – 26 Apr 2012
The value of intangible assets has been the main focus in the debates between international professionals and business world for many decades. Today, this concept interferes with the international process of assessment, but also with the convergence of accounting. The need to determine the value of these assets lies in the more virulent criticism brought to the traditional accounting system, placed face to face with an increasing vision of financial assets of a company. In an uncertain world with imperfect and incomplete markets (financial crisis), no particular measurement objective should be regarded as having a monopoly, and different measurements should be regarded as complementing one another. This study's analyses the answer to the questions regarding recogmition, presentation and evaluation of intangible assets, and also various controversial issues of this concept, as it is presented in the current project of the IASB and FASB.
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ISBN-13: 9783848447282
ISBN-10: 3848447282
Pagini: 184
Dimensiuni: 152 x 229 x 11 mm
Greutate: 0.28 kg
Colecția LAP Lambert Academic Publishing

Notă biografică

Ionica Oncioiu holds Ph.D. in economy and accounting. She is Editor-in-Chief for the International Journal of Innovation in the Digital Economy and has published in international journals. Her research interests include the development of SMEs, Project Management, Accounting Information Systems, Asset Management and E-Commerce Marketing.