Company in a Global Environment and Intangible Assets

Teresa Maszczak ()
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Teresa Maszczak: Opole University

A chapter in The Impact of Globalization on International Finance and Accounting, 2018, pp 301-309 from Springer

Abstract: Abstract The article discusses the nature and material scope of intangible assets. The author presented that these are key factors in the process of doing business in the global market. The paper also presents possibilities of their identification in the accounting system. To solve the presented problem, the author used methods of analysis of literature, content of legal regulations, and a method of comparison and inference.

Keywords: Company; Intangible assets; Accounting (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-319-68762-9_32

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DOI: 10.1007/978-3-319-68762-9_32

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