The Intangible Assets Investments: Accounting Treatment and Risks for Capital Investors and Management

Violeta Sacui and Diana Claudia Sala
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Violeta Sacui: The Western University of Timisoara, Romania
Diana Claudia Sala: The Western University of Timisoara, Romania

REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, 2011, vol. 12, issue 4, 673-682

Abstract: In the knowledge-based economy, the fundamental determinants of the company’s 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. The current accounting regulation does not allow companies to capitalize a big part of investments in intangibles (produced by a company) and to report these as assets in the financial reports. There are inconsistencies regarding the book-keeping treatment of the two categories of intangible assets: internally generated and externally, acquired from the outside of the company.

Keywords: investments; intangible assets; valuation; book value; investors; managers. (search for similar items in EconPapers)
JEL-codes: G31 M21 M41 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:rom:rmcimn:v:12:y:2011:i:4:p:673-682

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