Czasopismo
Tytuł artykułu
Autorzy
Wybrane pełne teksty z tego czasopisma
Warianty tytułu
DILEMMAS RELATED TO THE CONCEPT AND VALUATION OF INTANGIBLE ASSETS IN THE ACCOUNTING SYSTEM OF AN ENTERPRISE
Języki publikacji
Abstrakty
A part of intangible property is presented in an accounting system and its valuation conforms to generally accepted regulations, while a significant part of an enterprise's intangible property does not meet conditions defined by legal regulations and cannot be presented in an accounting system. Commonly accepted valuation methods are also missing for this part of intangible property. In many cases defining value means, in fact, its estimation. Valuation issues are closely related to the concept of intangible property, which, by research environment and actual practitioners, is differently defined. In some cases the terms are used interchangeably, which results in certain ambiguity regarding what is actually valuated (intangible property as intangible assets presented in balance sheet, or intangible property as intellectual capital).
Słowa kluczowe
Czasopismo
Rocznik
Numer
Strony
115-132
Opis fizyczny
Rodzaj publikacji
ARTICLE
Twórcy
autor
- Melania Bak, Uniwersytet Ekonomiczny we Wroclawiu, Wydzial Gospodarki Regionalnej i Turystyki w Jeleniej Gorze, Katedra Finansow i Rachunkowosci, ul. Nowowiejska 3, 58-500 Jelenia Gora, Poland
Bibliografia
Typ dokumentu
Bibliografia
Identyfikatory
CEJSH db identifier
11PLAAAA10819
Identyfikator YADDA
bwmeta1.element.531c5b77-11f2-361d-b543-4d3b9143090c