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Intangible Assets – An Open Issue

Author

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  • Cristina-Ionela Fadur

    (Alexandru Ioan Cuza University of Iasi)

Abstract

We live in an ever more competitive, globalized world, in continuous technological evolution. Optimal resource management implies detailed knowledge on the value of intangible assets. In the present article, we aim to analyze the issue of intangible assets from the perspective of the Spanish accounting system, in order to identify the similarities and differences between it and the Romanian accounting system. The purpose of our approach is to complete the stage of knowledge concerning intangible capital – the hidden fortune of the new economy.

Suggested Citation

  • Cristina-Ionela Fadur, 2011. "Intangible Assets – An Open Issue," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 3(4), pages 508-514, December.
    • Handle: RePEc:jes:wpaper:y:2011:v:3:i:4:p:508-514
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    References listed on IDEAS

    as
    1. Hannu Piekkola, 2011. "Intangible capital: the key to growth in Europe," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), vol. 46(4), pages 222-228, August.
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    More about this item

    Keywords

    intangible assets; intellectual capital; Centro Europeo de Empresas e Innovación de Navarra; El Instituto de Análisis de Intangibles; IAS 38 Romania;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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