The value of intangible assets has been the main focus in the debates between international professionals and business world for many decades. Today, this concept interferes with the international process of assessment, but also with the convergence of accounting. The need to determine the value of these assets lies in the more virulent criticism brought to the traditional accounting system, placed face to face with an increasing vision of financial assets of a company. In an uncertain world with imperfect and incomplete markets (financial crisis), no particular measurement objective should be regarded as having a monopoly, and different measurements should be regarded as complementing one another. This study's analyses the answer to the questions regarding recogmition, presentation and evaluation of intangible assets, and also various controversial issues of this concept, as it is presented in the current project of the IASB and FASB.
Taschenbuch - 9783848447282 Verlag: LAP Lambert Academic Publishing Ersterscheinung: April 2012 ISBN-13: 9783848447282 Größe: 220 mm x 152 mm x 18 mm Gewicht: 293 Gramm 184 Seiten Versandfertig in 3-5 Tagen.