Bookcover of Accounting estimates of Intangible Assets - between Myth and Reality
Booktitle:

Accounting estimates of Intangible Assets - between Myth and Reality

Global accounting revolution?

LAP LAMBERT Academic Publishing (2012-03-24 )

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ISBN-13:

978-3-8484-4728-2

ISBN-10:
3848447282
EAN:
9783848447282
Book language:
English
Blurb/Shorttext:
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.
Publishing house:
LAP LAMBERT Academic Publishing
Website:
https://www.lap-publishing.com/
By (author) :
Ionica Oncioiu
Number of pages:
184
Published at:
2012-03-24
Stock:
Available
Category:
Economics
Price:
68.00 €
Keywords:
accounting standards, Intangible Assets, Fair Value

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