POSSIBILITIES MEASURE OF INTANGIBLE ASSETS ACCOUNTANCY

• Autorzy: Michalczuk G.
• Języki publikacji: PL

Abstrakty

EN

The value of the company is determined to a large extent by intangible assets, i.e. the employees' knowledge and skills, the culture of an organization, the information technology resources, the list of regular customers and the like. All these components have common features, they increase economic effectiveness. Hence, possessing extensive knowledge of the essence of separate intangible assets and devices allowing their measurement seems to be indispensable. Being an elusive concept, intangible assets remain difficult to identify and measure and until now this problem has not got a uniform and satisfactory solution, both in theory and practice of accounting. Financial accounting, which is centred around reporting information to external users, has problems revealing complete information concerning intangible assets. As a consequence of the current regulations is a fact that only some of intangible assets are recognized and presented in official financial statements. This situations requires conducting continuous research on improvements in practice of accounting, not only for unifying notions and the scope of intangibles comprised in the regulations, but also for broadening the range of the intangible assets which can be rated among assets.

Słowa kluczowe

EN

INTANGIBLE ASSETS ACCOUNTANCY

• Czasopismo: Optimum. Studia Ekonomiczne
• Rocznik: 2006
• Numer: 4(32)
• Strony: 81-93
• Rodzaj publikacji: ARTICLE

Twórcy

autor

Michalczuk G.

• G. Michalczuk, Uniwersytet w Bialymstoku, Wydzial Ekonomiczny, ul. Warszawska 63, 15-062 Bialystok, Poland

Identyfikatory

CEJSH db identifier

07PLAAAA02014271