Since 2014
RECOGNITION AND ASSESSMENT OF IDENTIFIABLE AND UNIDENTIFIABLE INTANGIBLE ASSETS
The USV Annals of Economics and Public Administration
View Archive Info| Field | Value | |
| Title |
RECOGNITION AND ASSESSMENT OF IDENTIFIABLE AND UNIDENTIFIABLE INTANGIBLE ASSETS
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| Creator |
Mihaela Tulvinschi; Stefan cel Mare University of Suceava
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| Description |
Intangible assets are often characterized by high initial costs, low or declining costs, scale economies, collective consumption and imperfect substitution. In an economic entity, the more it comes out of a certain element, the unit costs are reduced. Most licensed products can be consumed by more people at a time. The imperfect substitution refers in particular to the human capital analyzed as a component of intangible assets. Goodwill and human capital, as unidentifiable assets, spark numerous controversy over the recognition and assessment accounting methodology. Among the identifiable assets, the article presents the issue of trademarks as they have the ability to provide income for the economic entity.
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| Publisher |
Editura Universitatii Ştefan cel Mare din Suceava
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| Contributor |
—
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| Date |
2019-01-28
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| Type |
—
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| Format |
application/pdf
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| Identifier |
http://www.seap.usv.ro/annals/ojs/index.php/annals/article/view/1075
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| Source |
The USV Annals of Economics and Public Administration; Vol 18, No 2(28) (2018); 99-106
The USV Annals of Economics and Public Administration; Vol 18, No 2(28) (2018); 99-106 |
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| Language |
en
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| Relation |
http://www.seap.usv.ro/annals/ojs/index.php/annals/article/download/1075/3211
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