Making the Invisible Visible: the Intangible Assets Recognition, the Valuation and Reporting in Romania

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?

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Year of publication:	2009
Authors:	Radneantu, Nicoleta
Published in:	Annals of the University of Petrosani, Economics. - University of Petrosani, Romania. - Vol. 9.2009, 2, p. 221-226
Publisher:	University of Petrosani, Romania
Subject:	intangible assets \| knowledge based organizations \| recognition \| valuation \| reporting

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Extent:	application/pdf
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008470082