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CES Working Papers
Article . 2011
Data sources: DOAJ
Research Papers in Economics
Article . 2011
Full-Text: http://ceswp.uaic.ro/articles/CESWP2011_III4_FAD.pdf
Data sources: Research Papers in Economics
EconStor
Article . 2011
License: CC BY
Data sources: EconStor
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INTANGIBLE ASSETS – AN OPEN ISSUE

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2011 English Publisher:Alexandru Ioan Cuza University of IasiJournal:CES Working Papers (issn: 2067-7693, Copyright policy )
Authors: Cristina-Ionela Fadur;

handle: 10419/198142

INTANGIBLE ASSETS – AN OPEN ISSUE

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.

Related Organizations
Keywords

intangible assets, Centro Europeo de Empresas e Innovación de Navarra, El Instituto de Análisis de Intangibles, ddc:330, M41, IAS 38, intellectual capital, intangible assets, intellectual capital, Centro Europeo de Empresas e Innovación de Navarra, El Instituto de Análisis de Intangibles, IAS 38 Romania, IAS 38 Romania, JF20-2112, Political institutions and public administration (General), jel: jel:M41

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold