Accounting estimates of   Intangible Assets - between Myth and Reality: Global accounting revolution?

Accounting estimates of Intangible Assets - between Myth and Reality: Global accounting revolution?


68,00 €
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von Ionica Oncioiu

Beschreibung

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.


Tags: Wirtschaft


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
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