COMPARATIVE STUDY OF INTANGIBLE ASSETS OF APPROACH IN THE SPANISH ACCOUNTING SYSTEM COMPARED WITH THE NATIONAL ACCOUNTING SYSTEM
In the new economy based on knowledge, harmonization of the related accounting intangible assets is far from being completed. Conducted research identifies a number of controversies related to the recognition of separate initial measurement, subsequent measurement, measurement, depreciation and amor...
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| Format: | Article |
| Language: | English |
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University of Agricultural Sciences and Veterinary Medicine, Bucharest
2016-01-01
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| Series: | Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development |
| Online Access: | https://managementjournal.usamv.ro/pdf/vol.16_4/Art54.pdf |
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| author | Paula-Angela VIDRAȘCU Oana Camelia IACOB Ana-Maria VOLINTIRU Anca CRISTEA |
| author_facet | Paula-Angela VIDRAȘCU Oana Camelia IACOB Ana-Maria VOLINTIRU Anca CRISTEA |
| author_sort | Paula-Angela VIDRAȘCU |
| collection | DOAJ |
| description | In the new economy based on knowledge, harmonization of the related accounting intangible assets is far from being completed. Conducted research identifies a number of controversies related to the recognition of separate initial measurement, subsequent measurement, measurement, depreciation and amortization of these categories of assets, as well as the requirements and applicability of accounting standards specific intangibles studied and the financial reporting related. The practical activity reflects the fact that unlike tangible assets or financial, the undertaking may hold a full control of the intangible assets, and this is the reason for which the activity of management and reporting of them in the current systems of financial reporting is quite complex. Poor control of these assets generates side effects on the ability of the undertaking concerned to obtain the benefits of the investment. |
| format | Article |
| id | doaj-art-e66d79e9eea44ca5826f9f1f12309c67 |
| institution | DOAJ |
| issn | 2284-7995 2285-3952 |
| language | English |
| publishDate | 2016-01-01 |
| publisher | University of Agricultural Sciences and Veterinary Medicine, Bucharest |
| record_format | Article |
| series | Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development |
| spelling | doaj-art-e66d79e9eea44ca5826f9f1f12309c672025-08-20T02:40:08ZengUniversity of Agricultural Sciences and Veterinary Medicine, BucharestScientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development2284-79952285-39522016-01-011643853913429COMPARATIVE STUDY OF INTANGIBLE ASSETS OF APPROACH IN THE SPANISH ACCOUNTING SYSTEM COMPARED WITH THE NATIONAL ACCOUNTING SYSTEMPaula-Angela VIDRAȘCUOana Camelia IACOBAna-Maria VOLINTIRUAnca CRISTEAIn the new economy based on knowledge, harmonization of the related accounting intangible assets is far from being completed. Conducted research identifies a number of controversies related to the recognition of separate initial measurement, subsequent measurement, measurement, depreciation and amortization of these categories of assets, as well as the requirements and applicability of accounting standards specific intangibles studied and the financial reporting related. The practical activity reflects the fact that unlike tangible assets or financial, the undertaking may hold a full control of the intangible assets, and this is the reason for which the activity of management and reporting of them in the current systems of financial reporting is quite complex. Poor control of these assets generates side effects on the ability of the undertaking concerned to obtain the benefits of the investment.https://managementjournal.usamv.ro/pdf/vol.16_4/Art54.pdf |
| spellingShingle | Paula-Angela VIDRAȘCU Oana Camelia IACOB Ana-Maria VOLINTIRU Anca CRISTEA COMPARATIVE STUDY OF INTANGIBLE ASSETS OF APPROACH IN THE SPANISH ACCOUNTING SYSTEM COMPARED WITH THE NATIONAL ACCOUNTING SYSTEM Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development |
| title | COMPARATIVE STUDY OF INTANGIBLE ASSETS OF APPROACH IN THE SPANISH ACCOUNTING SYSTEM COMPARED WITH THE NATIONAL ACCOUNTING SYSTEM |
| title_full | COMPARATIVE STUDY OF INTANGIBLE ASSETS OF APPROACH IN THE SPANISH ACCOUNTING SYSTEM COMPARED WITH THE NATIONAL ACCOUNTING SYSTEM |
| title_fullStr | COMPARATIVE STUDY OF INTANGIBLE ASSETS OF APPROACH IN THE SPANISH ACCOUNTING SYSTEM COMPARED WITH THE NATIONAL ACCOUNTING SYSTEM |
| title_full_unstemmed | COMPARATIVE STUDY OF INTANGIBLE ASSETS OF APPROACH IN THE SPANISH ACCOUNTING SYSTEM COMPARED WITH THE NATIONAL ACCOUNTING SYSTEM |
| title_short | COMPARATIVE STUDY OF INTANGIBLE ASSETS OF APPROACH IN THE SPANISH ACCOUNTING SYSTEM COMPARED WITH THE NATIONAL ACCOUNTING SYSTEM |
| title_sort | comparative study of intangible assets of approach in the spanish accounting system compared with the national accounting system |
| url | https://managementjournal.usamv.ro/pdf/vol.16_4/Art54.pdf |
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