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Company in a Global Environment and Intangible Assets

In: The Impact of Globalization on International Finance and Accounting

Author

Listed:
  • Teresa Maszczak

    (Opole University)

Abstract

The article discusses the nature and material scope of intangible assets. The author presented that these are key factors in the process of doing business in the global market. The paper also presents possibilities of their identification in the accounting system. To solve the presented problem, the author used methods of analysis of literature, content of legal regulations, and a method of comparison and inference.

Suggested Citation

  • Teresa Maszczak, 2018. "Company in a Global Environment and Intangible Assets," Springer Proceedings in Business and Economics, in: David Procházka (ed.), The Impact of Globalization on International Finance and Accounting, pages 301-309, Springer.
    • Handle: RePEc:spr:prbchp:978-3-319-68762-9_32
    DOI: 10.1007/978-3-319-68762-9_32
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