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Conceptual Fair Value Accounting for Internally Generated Intangible Assets for Bulgarian Companies  [cached]
Rossen R. Petkov
International Business Research , 2011, DOI: 10.5539/ibr.v4n2p51
Abstract: This paper explores some of the conceptualissues related to reporting internally generatedintangible assets at fair value for Bulgarian Enterprises. For the scope of this paper, we evaluate the current accounting framework for intangible assets (both externally and internally generated) and its implications for small and middle size enterprises in the corporate Bulgarian settings. We note that some of the conceptual findings in this paper could be utilized as basis for further comprehensive research on intangible accounting for other countries. In addition, we argue that the principles and guidance for identifying the existence of externally generated intangible assets as a result of business combinations could be adopted for assessing whether internally generated intangible assets exist. That is, we believe thatinternally generated intangible assets can be recognized and presented in the financial statements at their fair value according to applicable accounting standards.
The complexity classification of intangible assets
Paula-Angela Vidrascu
Hyperion Economic Journal , 2013,
Abstract: This paper tries to solve the complex problems of arising in the definition and delimitation of the intangible assets. Over time the technology develops and resizes continuously and along with it redefine in a very short time the theoretical and practical concepts of the economy. From the economic point of view an asset can be defined as a resource controlled by the enterprise as a result of past transactions or investments, and which is expected to generate future economic benefits. Intangible assets are the most important economic resources of an entity because in terms of their analysis of the technical, material and financial of her evolution over time and the ability of continuous development. The main purpose of this article is to analyse the research carried out for the purposes of the definition and delimitation of intangible assets.
RESEARCH ON THE APPRAISAL OF INTANGIBLE ASSETS IN ROMANIAN COMPANIES  [PDF]
Leontina P?v?loaia
CES Working Papers , 2012,
Abstract: Irrespective of the cultural environment in which companies operate (Europe, Asia, America or any other geographical area), intangible assets have a significant role in the development of a business since they contain knowledge that can be the engine of the respective business and they can offer competitive advantage. The current article is a study of companies listed on BVB under category I. We have considered the percentage of intangible assets that the latter companies have and that are present in financial statements, and their value under the circumstances in which the market value is higher than net assets.
INTANGIBLE ASSETS – AN OPEN ISSUE  [PDF]
Cristina-Ionela Fadur
CES Working Papers , 2011,
Abstract: We live in an ever more competitive, globalized world, in continuous technological evolution. Optimal resource management implies detailed knowledge on the value of intangible assets. In the present article, we aim to analyze the issue of intangible assets from the perspective of the Spanish accounting system, in order to identify the similarities and differences between it and the Romanian accounting system. The purpose of our approach is to complete the stage of knowledge concerning intangible capital – the hidden fortune of the new economy.
EMPIRICAL STUDY ON THE DEGREE OF HOMOGENEITY OF FINANCIAL REPORTING CONCERNING INTANGIBLE ASSETS  [PDF]
CRISTINA-IONELA F?DUR,DANIELA CIOTIN?,MARILENA MIRONIUC
Anale : Seria ?tiin?e Economice. Timi?oara , 2012,
Abstract: The purpose of this paper is to identify to what extent is the information presented by Romanian companies quoted in the Bucharest Stock Exchange, concerning intangible assets, homogenous and what are the intangible assets included in financial reporting. We have also monitored a series of indicators of intangible capital, made up of human, relational, and structural capital, in order to identify to what extent the Romanian accounting environment meets the challenges of acknowledging intangible elements. We have analyzed the financial statements corresponding to the fiscal year ended on 31.12.2010 and the annual reports drawn according to the regulation of the National Commission for Tangible Values (CNVM) no. 1/2006 for 35 companies.
Towards the convergence of accounting treatment for intangible assets Towards the convergence of accounting treatment for intangible assets Towards the convergence of accounting treatment for intangible assets  [cached]
Yolanda Ramírez Córcoles
Intangible Capital , 2010, DOI: 10.3926/ic.161
Abstract: This study aims at analysing the accounting treatment for identifiable intangible assets. Our research is based on the analysis of the Spanish regulation under the current General Accounting Plan of 2007 (from now on referred to as PGC-2007) and the international regulations stated by two important accounting regulation organisms: the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). In particular, we will carry out a comparative study of the definition, recognition criteria, valuation, amortisation, impairment of value as well as its recovery and information to be provided in the Notes to the Financial Statements. The review of these accounting regulations shows that there is no homogeneous treatment, despite the great advance achieved on this subject, to obtain a higher level of convergence. This study aims at analysing the accounting treatment for identifiable intangible assets. Our research is based on the analysis of the Spanish regulation under the current General Accounting Plan of 2007 (from now on referred to as PGC-2007) and the international regulations stated by two important accounting regulation organisms: the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). In particular, we will carry out a comparative study of the definition, recognition criteria, valuation, amortisation, impairment of value as well as its recovery and information to be provided in the Notes to the Financial Statements. The review of these accounting regulations shows that there is no homogeneous treatment, despite the great advance achieved on this subject, to obtain a higher level of convergence. This study aims at analysing the accounting treatment for identifiable intangible assets. Our research is based on the analysis of the Spanish regulation under the current General Accounting Plan of 2007 (from now on referred to as PGC-2007) and the international regulations stated by two important accounting regulation organisms: the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). In particular, we will carry out a comparative study of the definition, recognition criteria, valuation, amortisation, impairment of value as well as its recovery and information to be provided in the Notes to the Financial Statements. The review of these accounting regulations shows that there is no homogeneous treatment, despite the great advance achieved on this subject, to obtain a higher level of convergence.
Intangible Assets-According to German GAAP
Heng Wang
International Journal of Business and Management , 2009, DOI: 10.5539/ijbm.v3n10p125
Abstract: With the growth of global markets, intangible assets have become more and more important for both investors and managers in recent years. Although the economic importance of intangible assets has long been recognised, there has been extensive debate as to the definition of intangible assets, how to measure intangible assets, and the extent to which enterprises should be required to report these assets. Intangible Assets are likely to become increasingly important with the continuing development of high-technology industries and global service markets. The meaningful and comparable accounting for intangible assets is likely to remain one of the key international challenges facing the accounting profession during the next decade and beyond.
INTANGIBLE ASSETS – IMPORTANT RESOURCE FOR ENTERPRISE PERFORMANCE MANAGEMENT
ANDREEA PAULA DUMITRU
Challenges of the Knowledge Society , 2011,
Abstract: Along time, the goal of intangible assets became very important for the activity and prosperity of business. This matter is achieved as well as more and more the companies operate in a global economy which has as main base the digital revolution and information management. The increase of the immaterial investments percent requires evaluation and recognition criteria by knowledge, intelligence and human competence. But recently, the accounting standards were about to accord negligible attention or even totally ignored the appropriate modalities of report this category of assets. The accounting, obliged to bend to economic, financial and juridical logics, in a Taylor” modality, presents an unreal image of the company economic life and particularly of investment activity. In a competitive environment, the reliability of future economic benefits, generated by investments, depends less on their material or immaterial nature and more on the characteristics of the market they operate on. These are just a few reflections which determined us to focus our attention to this thoughtprovoking domain of immaterial investments, appreciated as a potential for the company.
INTANGIBLE ASSETS EVALUATION FOR THE KNOWLEDGE MANAGEMENT
Wellington Washington Cantelli,Evandro Marcio Aresi,Alceu Souza
Perspectivas Contemporaneas , 2006,
Abstract: In the history of civilizations, knowledge has always been highlighted, mainly because of its close relation with power. In the modern world, where the efficiency in solving problems has become the main component for the success of companies and the knowledge is responsible for putting some companies ahead in competitions, it is necessary to insert them in the management models as well as finding a way to measure them. Measuring the knowledge and other intangible assets, has been discussed among university students and in companies which are more worried about knowledge. There are some controversies about this subject because its high level of subjectivity, when measuring the intangible assets. This article aims to show the main methods to evaluate the intangible assets versus the traditional ones.
INTANGIBLE ASSETS THROUGH THE COHESION POLICY  [PDF]
Roth Anne-Marie-Monika,Popescu (Stingaciu) Ana-Maria
Annals of the University of Oradea : Economic Science , 2012,
Abstract: INTANGIBLE ASSETS THROUGH THE COHESION POLICY Roth Anne-Marie-Monika West University of Timisoara Faculty of Economics and Business Administration Popescu (Stingaciu) Ana-Maria West University of Timisoara Faculty of Economics and Business Administration Intangible assets in general and intellectual capital in particular are important to both society and organizations. It can be a source of competitive advantage for business and stimulate innovation that leads to wealth generation. Technological revolutions, the rise of the knowledge-based economy and the networked society have all led to the same conclusion that intangibles and how they contribute to value creation have to be appreciated so that the appropriate decisions can be made to protect and enhance them. The Cohesion Policy represents the main EU measure to ensure a balanced and sustainable growth in Europe by promoting harmonious development and reducing the regional disparities. The general objective of the paper is to highlight the important role of the Cohesion Policy in the development of intangible assets. The objectives and the instruments of the Cohesion Policy are designed to support programs on regional development, economic change, enhanced competitiveness and territorial cooperation through the European Union, to develop human resources and employability. Keywords: intangible assets, intellectual capital, Cohesion policy, development; JEL Classification: O43, G32, D24, O34
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