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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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
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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