THE INTANGIBLE ASSETS INVESTMENTS. CHARACTERISTICS AND THE ACCOUNTING TREATMENT

Sacui Violeta () and Prediscan Mariana ()
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Sacui Violeta: West University Timisoara, Faculty of Economics and Business Administration
Prediscan Mariana: West University Timisoara, Faculty of Economics and Business Administration

Annals of Faculty of Economics, 2011, vol. 1, issue 1, 295-300

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.

Keywords: intangible; investments; assets; accountancy; value (search for similar items in EconPapers)
JEL-codes: G31 (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (1)

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