Making the Invisible Visible: the Intangible Assets Recognition, the Valuation and Reporting in Romania
Annals of the University of Petrosani, Economics, 2009, vol. 9, issue 2, 221-226
The emergence of knowledge-based companies increased the importance of intangible assets, assets that were considered the most competitive advantages of companies. So, in this paper I tried to answer the following question: Which is the Romanian accounting reality about the intangible assets recognition, evaluation and reporting? What can we do that traditional financial statements do not become mostly useless for their end users?
Keywords: intangible assets; knowledge based organizations; recognition; valuation; reporting (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:9:i:2:y:2009:p:221-226
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