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- Title
INTANGIBLE ASSETS - AN OPEN ISSUE.
- Authors
Fădur, Cristina-Ionela
- 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.
- Subjects
ROMANIA; VALUATION of intangible property; RESOURCE management; TECHNOLOGICAL revolution; TECHNOLOGICAL progress; NEW economy
- Publication
Centre for European Studies (CES) Working Papers, 2011, Vol 3, Issue 4, p508
- ISSN
2067-7693
- Publication type
Article